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Unlike maternity leave, paternity leave is not found in the Labor Code. The basis of Paternity Leave benefits is found in Republic Act No. 8187, otherwise known as the Paternity Leave Act of 1996.
Limitation
The benefit may be availed of only for the first four deliveries.
Commutability to Cash
Paternity leave is not commutable to cash if not availed of.
Reference
1. Paternity Leave Act of 1996, Republic Act No. 8187.