Other Types of Leave

Leave Without Pay
 On top
of the
other
leave
privileges
Special Leave  
Privileges
 Background
• CSC MC 30, 1994
– Checklist of Reasonable Working Conditions
• CSC Res. 96‐2242 dated March 21, 1996
• Agencies are authorize to grant Special 
Privileges enumerated under CSC MC 30, s. 
1994
– CSC MC 6, s. 1996
• Conditions of the grant
– CSC MC 20, s. 1996
• Clarifications
 CSC MC 6, s. 1996
• Conditions for the grant:
–Maximum of 3 days annually
–Non-cumulative and non cumutable;
and
–Submit application 1 week prior to
availment
As provided in the Checklist
• Paternity leave
• Funeral/mourning leave
• Graduation leave
• Enrollment leave
• Wedding/anniversary leave
• Birthday leave
• Hospitalization leave
• Accident leave
• Relocation Leave
CSC MC 6, s. 1996
Clarification
• Paternity leave – superseded by RA 8187
• Funeral/mourning leave – death of member of immediate
family member
• Graduation leave – employee, spouse or children
• Enrollment leave - same as graduation
• Wedding/anniversary leave – employee’s; actual date of
wedding or anniversary
• Birthday leave – employee’s actual birthday
• Hospitalization leave – employee or immedi
• Accident leave
• Relocation Leave

CSC MC 20, s. 1996

Policies:
• Immediate family – relative within the 1st degree
of consanguinity or affinity, living under the
same roof and dependent on the employee for
support.
• Can be enjoyed only after six months of
satisfactory service.
• This amends CNAs granting more than what is
provided in this policy.
• Teachers are exempted.

CSC MC 20, s. 1996

 Increase in Coverage
• Personal Milestones – birthday, wedding/death anniversary
• Parental Obligations – attendance to school programs, PTA,
graduation, first communion, medical needs, etc
• Filial Obligations – towards parents & siblings – as regards
their medical and social needs
• Domestic Emergencies- such as sudden repairs at home or
domestic needs
• Personal Transactions – either with private or government
offices
• Calamity, accident, hospitalization – force majeure affecting
life and limb and property of employee or his immediate
family
7/21/2016
Sec 21 on the ORL Jan 2007 8
 Modification in the Definition
• Birthday or anniversary leave can be availed of,
either before or after the occasion

• Presentation of proof of entitlement not

necessary

• Three-day limit per year

Sec 21 on the ORL Jan 2007

7/21/2016 9
Special Emergency Leave

Government Employees affected

by Natural Calamities/Disasters
1. Maternity Leave

On account of
delivery or
expulsion of
fetus
Qualifications:
1. Years of service rendered
• Aggregate service of two (2) or
more years entitles one to 60
calendar days with full pay
2. Proportionate service
rendered
• Aggregate service of one (1) year
or more but less than two (2) years
entitles one to Maternity Leave
proportionate to their length of
service
3. Monetary benefit adjusted
to service rendered

• Service of less than one (1) year

entitles one to 60-days maternity
leave with half-pay
4. No pre-set frequency

• Maternity leave may be granted in

every instance of pregnancy
irrespective of its frequency
5. Manner of Enjoyment
• Enjoyment of maternity leave
cannot be deferred

• Availment has to be continuous

or in an uninterrupted manner not
exceeding 60 calendar days.
6. Reporting Back to Duty

• An employee may be allowed to

report back to duty before the
expiration of her maternity
leave, subject to some
conditions.
Conditions:
1. Submission of medical certificate re:
physically fitness
2. Commuted money value of the
unexpired portion of her maternity
leave shall not be refunded; and
3. Entitlement to the salary for the
services rendered
Teachers on Long Vacation
• In case period of delivery occurs during
the long vacation, teacher shall received
both the maternity benefits and
proportional vacation pay.

CSC MC 13, s. 2004 dated July 9, 2004

Paternity Leave
Right granted to
married male employees
to go on leave on the
occasion of his wife’s
delivery or miscarriage.

RA 8187
Conditions:
•first four (4)
deliveries of his
legitimate spouse
with whom he is
cohabiting •7 days with Pay
•May be enjoyed 
either in a 
continuous or 
intermittent 
manner

•reckoned from 
July 15, 1996
Study Leave
Study Leave
o Time off from work
• 6 months maximum to prepare for bar
or board examination
• 4 months maximum to complete
masteral degree
o Beneficiaries
• Graduate of BD requiring passing of bar or
board exam for practice of profession;

• Profession or field of study relevant to the

agency and to duties & functions of
official/employee.
o Beneficiaries
• Must have rendered at least 2 years
service with at least VS rating in the
last 2 rating periods;

• No pending administrative and/or

criminal charges
o Beneficiaries
• No current scholarship grant;
• Have fulfilled service obligation of former
grants
• Have permanent status of employment,
although those on co‐terminous status may
be allowed to avail.
o Service Obligation formula:
Period of Grant Service Obligation

1 month 6 months

2 to 3 months 1 year
More than 3 
months to 6  2 years
months
o Formula for Refund :

R= (SOR-SOS) X TCR
SOR
Local Scholarship Program
o Qualification Requirements:
• Bachelor’s degree graduate
• 3 years government service on 
permanent status
• With at least Very Satisfactory 
rating for the last two rating 
periods
CSC Res. 020551 dated April 16, 2002
 o Qualification Requirements:
• In good health
• No masteral degree yet
• Not availed of any
foreign/local scholarship grant
for the past two years
CSC Res. 020551 dated April 16, 2002
 o Disqualifiers:
• Acceptance of temporary
appointment
• Issuance of formal charge prior to
enrollment
• Formally charged involving grave
offense and evidence of guilt is
strong
CSC Res. 96-7227 dated Nov 12, 1996
o Termination of Scholarship
• Failure to maintain general
weighted average of 1.5
• Failure to pass at least 2/3 of the
subjects
• Finding guilty of any
administrative offense

CSC Res. 020551 dated April 16, 2002

o Responsibilities of Scholar
• Study field relevant to the needs of the
agency;
• Sign study contract;
• Complete the studies in one year time
(with maximum of 6 months extension)
• Serve the Service Obligation;
• Submit copy of academic record or
grades to the CSC
o Service Obligation formula:
Scholarship  Service Contract
Term
6 months 1 year

1 year 2 years

1 ½ years 3 years
2 years 4 years
o Failure to Serve at least 50% 
of Service Obligation
• The scholar shall pay the full 
refund of
• School fees; and
• Compensation received
o Formula for of Refund :

R= (SOR-SOS) X TCR
SOR
o Definition
•R Refund
• TCR Total Compensation Received
• SOS Service Obligation Served
• SOR Service Obligation Required
o Responsibilities of the Agency
• Provide additional stipend or allowances
• Inform the Commission about the research
agenda of the scholar
• Report scholars found guilty of administrative
offense and/or dismissed
• Effect refund of all school fees and remit the
same to the Commission
• Ensure completion of degree within the
prescribed period
o Support of Agency
• Authorize the scholar to study on official
time for one year;
• Relieve the scholar of all duties and
responsibilities
• Pay the scholar’s salary and other benefits
and allowances; and
• Shoulder other essential and lawful
expenses
o Occasions when Refund Shall be
Required
• Receiving failing grades;
• Discontinuance of studies for reasons
other than serious illness
o Benefits
• Scholars maybe authorize to be on
official time while attending on
scholarship related activities

CSC Res. 020551 dated April 16, 2002

Solo Parent Leave

7 days leave
granted to
help solo
parents
perform
parental
obligations
RA 8972
CONDITIONS:

•Rape victims;
Provided, that the
mother keeps and
raises the child;
 CONDITIONS:

Parent left solo or alone

with the responsibility
of parenthood
CONDITIONS:
Death of spouse;
Detention of the spouse for at least one (1) year;
Physical/mental incapacity of the spouse;
Legal separation or de facto separation from 
spouse for at least one year;
Declaration of nullity or annulment of marriage as 
decreed by a court or by a church; and
Abandonment of spouse for at least one year
 CONDITIONS:

Unmarried person who

has preferred to keep and
rear the children
 CONDITIONS:

•Being a duly licensed

DSWD foster parent or
has been appointed
legal guardian by the
court ;
 CONDITIONS:

•Being substitute to a
parent who died,
abandoned or
disappeared for at least
one year.
 Qualifications:

•must have rendered government

service for at least one year,
reckoned from Sept. 22, 2002,
regardless of employment
status.
 Qualifications:

•The parental leave shall be

availed of every year and
shall not be convertible to
cash unless specifically
agreed upon previously.
 Qualifications:

•May be availed on a
staggered or continuous
basis.

• Must be filed at least one

week prior to its availment.
Qualifications:

This is availed of to
attend to the
performance of
parental duties and
responsibilities
 Other Conditions:

•Granted on the premise

of one being alone in the
performance of parental
responsibilities.
 Other Conditions:

The head of the agency may

determine the propriety of
granting as well as the termination
of the grant.
Availment:
•Secure a Solo Parent ID from
the City/Municipal Social Welfare
and Development Office.
Availment:
• Submit accomplished form 6
supported with certified copies of
Solo Parent ID

•Birth Certificate of child/children

•Medical certificate, if necessary
Rehabilitation Leave

CSC‐DBM Joint Circular No. 1, s. 2006
Coverage
 All personnel with employee‐
employer relationship, regardless of
status of employment
Guidelines
 1. Duration
–Maximum is 6 months. Duration,
frequency and terms of availing is
based on the recommendation of
medical authority.
 2. Requires one to be in the 
performance of duty
–Was already at work
–Engaged in activities inherent in
the performance of duties
 3. Treatment of Absences
–Absences shall not be deducted
from the leave credits
–Does not earn and accumulate
leave credits
 4. Compensation
–Receives salaries and regular
benefits, like PERA, year‐end
bonus, and cash gift mandated by
law.
 5. Reimbursements
–First‐aid expenses
–Subject to availability of funds
–Not to exceed P5,000.00
Procedure
 1. Application & Attachment
–In letter form, supported by
relevant reports and/or medical
certificate
 2. Concurrence
–The opinion contained in the
medical certificate must be
concurred by government
physician.
Made within one (1) week, and may be
made for the injured official or
employee by a member of his family

7/21/2016 67
Responsibility of Agency Head

 Determine whether injuries was

incurred while in the performance
of duties
 Ascertain propriety of claims
 Monitor monthly, through the
medical staff or HRMO, the medical
status of the employee
Anti‐Violence Against Women and Their 
Children

Ten- Day Leave

for women
victims of
violence

RA 9262
 Qualifications

 Woman victim of violence

 Woman whose child is a victim
of violence.
 Who may be Victims
wife, 
former wife, 
or against a woman with whom the 
person has or had a sexual or dating 
relationship, 
or with whom he has a common child, 
or against her child whether legitimate or 
illegitimate,
 Forms of Violence
Physical
Sexual
Psychological
Economic
 Availment
 Form 6 must be duly supported by any of the 
following:
Barangay Protection Order
Temporary/Permanent Protection Order
Certification issued by the Punong
Barangay/Kagawad or Prosecutor or
Clerk of Court
Police Report
 Manner of Availment
 Continuous or intermittent
manner
 Leave of Local 
Elective Officials
 Entitlement:
Entitled to the same leave privileges as
those enjoyed by appointive and local
officials, including the cumulation and
comutation thereof.

Section 81 of RA 7160
 Local Elective Officials
Entitlement takes effect on May 12,
1983 (per BP 337 and LGC of 1991)

Such leave shall be comutative and

cumulative.

Sec 5, Rule XVI of OR Leave

Annual Forced Leave
If they wish not to avail of the 5 days
mandatory leave, they are to make
written manifestation, addressed to the
HRMO.

CSC MC 6, s. 2003
 Barangay Officials
Entitlement takes effect on April 15,
2004 (per CSC-DBM Joint Circular No.1,
s. 2004
Services rendered from January 1, 1992
to April 14, 2004 does not earn leave
credits.

CSC MC 12, s. 2007 dtd July 24, 2007

Commutation of Barangay 
Officials’ Leave
Cumulated up to one year only.

Commuted yearly. Commutation has to

be done with the Office of the Treasurer
by January 15 of the following year.

CSC MC 12, s. 2007 dtd July 24, 2007

TEACHER’S LEAVE
 TEACHER’S LEAVE

• Teachers shall not be entitled to the usual VL 
& SL credits but to proportional vacation pay 
(PVP) of 70 days of summer vacation plus 14 
days of Christmas vacation.
• A  teacher who has rendered continuous 
service in a school year without incurring 
absences without pay of not more than 1‐1/2 
days is entitled to 84 days of proportional 
vacation pay.
 TEACHER’S LEAVE

* LOI # 1509 - teacher leave status or the right to enjoy

Christmas and long vacation period with pay even if they
do not render any service.

Vacation Service Credits :

‐ refers to the leave credits earned by public school teachers for services rendered during
activities authorized by proper authority during summer and Christmas vacation.
These are used to offset absences of a teacher due to illness or to offset
proportional deduction and vacation salary due to absences for personal reasons or late
appointment.
 ACTIVITIES FOR WHICH SERVICE CREDITS MAY BE
GRANTED:

1. Service during registration and election days as long as these are 
mandated duties under existing laws;
2.    Services rendered during calamity and rehabilitation  when 
schools are used as evacuation centers;
3. Services rendered in connection with early opening of the school 
year; 
4. Services rendered in connection with the conduct of remedial 
classes during the summer or Christmas vacation or outside of 
regular school days;
5.    Services rendered during school sports competition held outside 
of regular school days;

(Ref.: DepEd Order No. 5s. 2004.  Generally, it is subject to guidelines issued by DepEd.)
ACTIVITIES FOR WHICH SERVICE CREDITS MAY BE 
GRANTED:
6. Services rendered by those who train teachers in addition to their 
normal teaching loads;
7. Teaching overload not compensated by honoraria;
8. Teaching in non‐formal education classes in addition to teaching in 
formal education classes carrying a normal teaching load;
9.     Work done during regular school days if these are in addition to the 
normal teaching load;
10. Conduct of testing activities held outside of school days; and
11. Attendance/participation in special DepEd projects and activities 
which are short‐term in duration such as English, Science and Math 
Mentor’s Training, curriculum writing workshop, planning 
workshop, etc., if such are held during the summer or during 
weekends.

A premium of 20% may be granted for educational activities which
require specialized expertise.
 Activities not Eligible for the Grant of Service
Credits
• a. in-service training programs fully funded by the
government;
• b. assignment to clerical work, such as checking forms and
finishing reports commonly required in connection with the
opening and closing of classes;
• d.reassignment of teachers to duty in another bureau or
office;
• e.postponement of a regular teacher’s vacation; and
• f. time spent in travelling to and from station to the place
where services are rendered.
Requirements to be Accomplished/submitted after 
completion of vacation service credits:

1. Accomplishment report
2. Duly signed DTR/CS Form 48 
Rules applicable in the grant
or use of Service Credits:
• One work day of VSC is granted for one day (8 hrs.) of service;
• The number of days of VSC granted to a teacher shall not exceed 15 work
days in one year except in cases authorized by the Secretary upon
recommendation of the Regional Director;
• Vacation Service Credits shall not be granted for services rendered without
previous authority;
• Teachers on detail in offices or assigned to non‐teaching jobs are on the
vacation‐sick leave basis and should not therefore be granted VSC;
• In the monetization of teachers leave credits, unused VSC shall be converted
to V/S leave credits. After monetization, the remaining V/SL credits shall be
converted back to VSC;
• The VSC of a teacher who transfers to a non‐teaching position may be
converted into V/S leave credits and vice‐versa ; and
Rules applicable in the grant
or use of Service Credits:

*  Unused VSC of teachers who resigned, retired, 
or are separated from the service through no 
fault of their own or after January 16, 1986 shall 
be paid the money value of their unused VSC 
converted to vacation‐sick leave credits.
Formula for conversion of Vacation Service
Credits to Vacation & Sick Leave :

VSC to V & SL : (transfer from teaching to non‐
teaching)

V & SL  = 30Y / 69 
2
FORMULA FOR CONVERSION OF VL & SL TO VSC:

Y = VL +SL x 69
30
where:

Y - No. of vacation service credits

VL - No. of vacation leave credits
SL - No. of sick leave credits
69 - total no. of long & summer vacation less legal holidays
sat. and sundays.
Where :
30  =   no. of days in a month
Y =    total no. of teacher’s service credits

84  =   total of 70 days summer vacation an 14 days  Christmas 

Vacation

2   =    two kinds of leave
69   = sum of  58 summer  vacation and 11  daysX’mas   vacation

*     A teacher who transferred to the non‐teaching service or who retired from 
government service ten (10) days before the close of the school year, is entitled to 
proportional vacation pay in as much as his right thereto has already accrued.  
Provided further that the service will not be prejudiced and provided further that he 
fulfill his responsibilities and obligations. 
BPS Circular No. 28, s. 1951

‐ temporary, emergency and substitute teachers who 
rendered service up to the last school day immediately 
preceding the X’mas vacation or long vacation  and 
entitled to proportional X’mas or long   vacation  pay     even if 
they rendered less than six months continuous  service.

Sec. 6, Rule XVI, of the Omnibus Rules on Leave

‐ Teacher who has rendered continuous service in a school year without

incurring absences without pay of not more than 1 1/2 days is entitled to 84
days of proportional vacation pay. Other leave benefits of teachers such as study
leave and indefinite sick leave are covered by Sec. 24 and 25 of RA 4670.
OTHER TEACHER LEAVE BENEFITS : 

A. Indefinite Sick Leave 

‐the approximate no. of days of leave is subject to change as the government 
physician may recommend.(Sec.24,Magna Carta for Public School 
Teachers)

B. Study Leave (Sec. 25,MCPST)

‐ teachers are entitled to this not exceeding one (1) school year after 7 yrs. 
of continuous service subject to the approval of the Director of the 
governing board concerned

‐ entitled to at least 60% of his monthly salary provided he takes the regular 
study load prescribed by the school

‐ must pass at least 75% of his courses otherwise he will be required to 
refund in monthly installment of not less than 20% of his actual monthly 
salary
*   In case of sickness, the application should be supported by a medical certificate 
issued by a government physician indicating the following:
‐ nature and extent of illness incurred or sustained by  teacher;
‐ actual circumstances and fact surrounding the  acquisition of 
the sickness or injury;
‐ the illness was not proximate result of teacher’s 
misconduct, gross negligence, intemperate use of drugs  or alcoholics’ 
liquour or vicious or immoral acts of  habits;
‐ in case of transfer within one year after the termination  of the study 
leave, he shall refund the amount paid  during the period of study leave.
Other Employees Under Teacher Leave Status:
*.  Day care workers and other appointive employees whose work is the same 
as that of teachers are entitled to proportional vacation pay.  

Teachers  who are designated to perform non‐teaching functions and who 
render the same hours of service as other employees shall be entitled to 
vacation and sick leave. 
Leave without Pay
Leave without Pay (LWOP)
• Absences of an official or employee in excess
of his accumulated vacation or sick leave
credits.

• When an employee had already exhausted

his sick leave credits, he can use his vacation
leave credits but not vice versa.
LIMIT OF LWOP:
• LWOP not exceeding one year may be
granted in addition to the vacation and/or
sick leave earned.

• LWOP in excess of one (1) month shall

require the clearance of the proper head of
department or agency.
 WHEN LWOP is not 
AVAILABLE:
LWOP shall not be granted
whenever an employee has
leave with pay to his credit
except in the case of
SECONDMENT.
Seconded employee shall be on LWOP
from his mother agency for the
duration of his secondment, and
during such period, he may earn leave
credits which is commutable
immediately thereafter and payable
by the receiving agency.
EFFECT OF LWOP on grant of
Step Increment (SI)
• Approved Vacation Leave Without Pay
(LWOP) for an aggregate of fifteen (15)
days shall not interrupt the continuity
of the three (3) year service
requirement for the grant of
Step Increment (SI).
EFFECT OF LWOP on grant of
Step Increment (SI)
• If the total number of authorized vacation
leave without pay included within the
three‐year period exceeds 15 days , the
grant of one‐step increment will only be
delayed for the same number of days that
an official or employee was absent without
pay.
 Absences in excess of accumulated
vacation or sick leave credits shall be
without pay (WOP).

104
Sec. 28 ORL – Actual Service Defined,
Paragraph 3:
A fraction of one‐fourth (0.25) or more but less
than three‐fourths (0.75) shall be considered as
one‐half day and a fraction of three‐fourths or
more shall be counted as one full day for
purposes of granting leave of absence.
(Amended by CSC MC 41, s. 1998)
ILLUSTRATION:

One‐half (½) day 
0.25 > Leave Credits <0.75 leave may be 
allowed

One (1) full day 
Leave Credits > 0.75 leave may be 
allowed

This provision is applied when an employee is on the

danger of incurring leave of absence without pay
(LWOP).
EXAMPLE 1:
An employee incurred a half‐day
undertime and his vacation leave
balance is only 0.25, the
employee is still considered on
leave with pay because 0.25 is
still ¼ of a day.
EXAMPLE 2:
An employee has a balance leave credit of 0.750
and he goes on leave for 1 day. The employee
is still considered on leave with pay because
0.75 is ¾ of a day.
What if his leave credits is 0.862?

The negative balance in the examples are carried over to the next
month or days which in turn can be deducted from his/her earned
leave credits.
 Per MC 08, s. 2014 (dtd. May 5, 2014)

FORMULA

NO. OF DAYS PAID STATUS
Salary = 22 days X Monthly Salary

Where: “No. of days paid status”  refers to 22 days less 
number of days on LWOP

109
 Per MC 08, s. 2014 (dtd. May 5, 2014)

FORMULA

Example, an employee has accrued 5 LWOP for the month

22 ‐ 5
Salary = 22 days X Monthly Salary

110
 Warm‐up Exercises 1:

• LWOP incurred for the month = 5

days. How much leave credits should
he/she earn? 1.042
An employee has: VL = 0 at the start of
the month and was present for 10
working days only. How much leave
credits should he/she earn?
0.417
• Verra Serra incurred two (2) days
LWOP for the month of June 2010.
Her Leave Balance as of June 1, 2010:
VL: 0.000 SL: 5.30
Compute her leave balance as of
July 1, 2010.
Leave Balance as of July 1, 2010:

VL SL
1.167 6.467

Use Table III: Leave Credits Earned in a

Month by Official/Employee without any
Vacation Leave Credit Left (page 14)
Victoria Cruz is an employee of
LGU – Sta. Ana. Her first day of
service was June 8, 2010. During
the month of September 2010,
Ms. Cruz got sick and filed for
eight (8) days Sick Leave.
Compute her leave balance as of
October 1, 2010.
 Period VL SL
7‐1‐2010 0.958 0.958
8‐1‐2010 2.208 2.208
9‐1‐2010 3.458 3.458
10‐1‐2010 1.416 0.000
Note: When an employee had already exhausted his
sick leave credits, he can use his vacation leave
credits but not vice versa. (Sec. 56, ORL)
Lyka Ortega: VL: 8.95; SL: 1.75
as of September 1, 2010. She filed
for 12 days VL from Sept. 13‐28,
2010. Compute her LWOP
deduction at the end of the month if
her monthly salary is
Php 23,225.00. What will be her
leave balance as of October 1, 2010?
 September 2010
Su M Tu W Th F Sa
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30
Leave Balance as of October 1, 2010:

VL SL
0 2.917
TOTAL Leave Credits Earned: 1.167
TOTAL LWOP : 1.883
DEDUCTION :      Php 2,159.04
More than ¾ 
(0.75) =
1 FULL DAY
September 2010 P (22 - 1.883 / 22) X 23,225.00 P 21,237.15

PERA:
September 2010 P (22 - 1.883 / 22) X 2,000.00 P 1,828.82

23,225 - 21,237.15 = 1,987.85

2000 - 1,828.82 = 171.18
TOTAL DEDUCTIONS: P 2,159.03
Atty. Juan dela Cruz has assumed as
Attorney IV at CSCRO5 on June 23, 2010
with a monthly salary of Php 34,220.00.
He filed for vacation leave for the period
September 13‐17, 2010. What is his leave
balance as of October 1, 2010? If in case
he is already on LWOP, How much should
be deducted from his salary?
 September 2010
Su M Tu W Th F Sa
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30
 Period VL SL
7‐1‐2010 0.333 0.333
8‐1‐2010 1.583 1.583
9‐1‐2010 2.833 2.833
10‐1‐2010 0.521 4.021
TOTAL Leave Credits Earned: 1.188
TOTAL LWOP : 0.979
DEDUCTION :      Php 2,469.55
More than 
¼ (0.25) =
Half day of 
absence 
may be 
allowed.
September 2010 P (22 - .979) / 22 X 34,220.00 P 32,697.21

PERA:
September 2010 P (22 - .979) / 22 X 2,000.00 P 1,911.00

34,220 - 32,697.21 = 1,522.79

2000 - 1,911.00 = 89.00
TOTAL DEDUCTIONS: P 1,611.79