Service Incentive Leave (SIL) Entitlement

Created: Jan 05, 2026 Updated: Jan 05, 2026

Service Incentive Leave (SIL)

Every employee who has rendered at least 1 year of service is entitled to 5 days of paid leave.

Key Rules:

  • Entitlement: 5 days per year
  • Eligibility: After 1 year of service
  • Convertibility: Unused SIL can be converted to cash at year-end
  • Coverage: All rank-and-file employees

Who is NOT covered?

  • Employees already enjoying 5+ days of vacation leave with pay
  • Managerial employees
  • Field personnel
  • Domestic helpers and family drivers

Legal Basis

Article 95, Labor Code of the Philippines