Leave Form Requirement When an Employee Is Absent on a Regular Holiday

Philippine private‑sector perspective (updated to April 2025)

1. Where does the “leave‑form” idea come from?

The Labor Code does not expressly require a written leave form for a rank‑and‑file worker who will be absent on any day, holiday or not. The concept comes from two complementary sources:

Management prerogative – Every employer may “prescribe reasonable rules and regulations” on working time, attendance and documentation (Art. 297, Labor Code; Art. 4, Implementing Rules). Most companies embody this in an employee handbook that obliges a worker to submit an Application for Leave (paper or electronic) before the absence or, if unforeseen, immediately upon return.
Eligibility rules for holiday pay – Under Book III, Rule IV, §3 of the Implementing Rules, a daily‑paid employee is entitled to 100 % of the daily wage on a regular holiday provided the employee is present or is on paid leave on the work‑day immediately preceding the holiday. When an employee skips that day without approved paid leave (i.e., is on AWOL status), the employer may lawfully withhold the holiday pay. Because “paid leave” must be approved, the leave‑form requirement effectively determines whether the absence before or after the holiday is “authorized” and therefore whether the holiday pay must still be given.

Key takeaway: While the Labor Code is silent on forms, the duty to file and secure approval of a leave application has become the industry‑standard mechanism for proving that an absence surrounding a holiday is “leave with pay,” thus preserving the worker’s statutory holiday‑pay entitlement.

2. Regular holidays v. special days—why only one is critical here

Holiday‑pay rules sharply distinguish regular holidays from special non‑working or special working days:

Holiday classification	Pay if no work	Pay if work is rendered	Eligibility condition
Regular holiday (e.g., 1 Jan, 12 Jun, 25 Dec)	100 % of basic wage	200 % of wage for first 8 hours (+30 % OT premium beyond 8)	Must be present or on paid leave on the work‑day immediately before the holiday.
Special non‑working day (e.g., Ninoy Aquino Day)	“No work, no pay,” unless company policy states otherwise	130 % of wage for first 8 hours (+30 % OT)	No presence rule— because the benefit itself is not mandatory.

Because only regular holidays carry the “presence on the day before” rule, the leave‑form issue becomes material only for regular holidays.

3. Practical scenarios and the role of the leave form

Planned leave bridging a holiday.
- Example: Employee intends to take Monday–Wednesday off; Tuesday is 12 June (Independence Day, a regular holiday).
- Best practice: File leave at least the number of days required by the company (common: 3–5 working days’ notice). The entire Monday‑to‑Wednesday period is charged to available leave credits; 12 June itself is not deducted because it is already a paid regular holiday.
- Result: Employee receives full holiday pay for 12 June.
Emergency absence on the work‑day before the holiday.
- Example: Employee suffers fever on 24 December (work‑day); 25 December is a regular holiday.
- Action: Notify the supervisor as soon as practicable and, upon reporting back, file a sick‑leave form with medical certificate (company rule).
- Result: If sick leave is approved (with pay), the absence is “leave with pay;” the employee remains entitled to the 25 December holiday pay.
Absence without approved leave (AWOL) before the holiday.
- Effect: Employer may treat the absence as unpaid and may lawfully withhold the holiday pay. Disciplinary action for AWOL may also be imposed following due process.

4. What must a leave form contain?

Although formats vary, a compliant form typically records:

Employee name and number
Dates and type of leave (vacation, sick, parental, service‑incentive, etc.)
Reason/remarks (required for sick or emergency leave)
Remaining leave‑credit balance, auto‑computed by HRIS if digital
Supervisor/manager recommendation
Final HR approval (the approver confirms the leave is with pay)

Electronic signatures and timestamps are valid under the E‑Commerce Act (RA 8792) and DOLE Labor Advisory 20‑04 (2014).

5. Interaction with other statutory leaves

The presence‑rule exception (“on paid leave”) also covers statutory leaves whose pay is guaranteed by special laws:

Maternity Leave (RA 11210) – with full pay reimbursable through SSS.
Paternity Leave (RA 8187) – with full pay.
Solo Parent Leave (RA 11861, amending RA 8972) – with pay.
Violence Against Women and Children (VAWC) Leave (RA 9262) – with pay up to 10 days.

When any of these overlaps a regular holiday the employee automatically gets the holiday pay—no separate leave form is needed beyond what the social‑leave law already requires.

6. Jurisprudence on holiday pay and authorized absences

Philippine Supreme Court cases consistently uphold two principles:

Holiday pay is a statutory benefit that may not be reduced by CBA or policy (e.g., PNCC v. NLRC, G.R. No. 70088, 1991).
The employer may withhold the benefit only when the regulatory condition (“present or on paid leave on the day immediately preceding”) is not met (e.g., Benguet Electric Coop. v. Fianza, G.R. No. 147036, 2003).

While the Court has not focused specifically on the form used, it consistently treats approved leave documentation as decisive proof that an absence is “with pay.”

7. Government sector: a different regime

For government employees, the Civil Service Commission’s Rule XI, Omnibus Rules on Leave expressly requires Civil Service Form No. 6 (leave application). Failure to file it converts the absence into absence without official leave (AWOL), resulting in automatic salary deduction and possible disciplinary action.

Private employers often model their own leave forms after CS Form 6 because it is a familiar national template.

8. Payroll and record‑keeping obligations

Daily time records (DTR) or biometrics must be retained for at least three (3) years (Book III, Rule XIV, §6).
Approved leave forms (physical or electronic) support payroll entries and should be stored with the DTR for the same retention period.
Failure to present these records during a DOLE inspection creates a presumption against the employer on any disputed pay.

9. Compliance checklist for employers

Promulgate a clear leave policy—state timelines, approvers and the effect on holiday pay.
Standardize the form—paper or e‑leave, with audit trail.
Educate employees—at orientation and before peak holiday seasons.
Synchronize HRIS and payroll—to auto‑flag absences that will forfeit holiday pay unless changed to “approved leave.”
Document decisions—retain rejected‑leave records to defend against money‑claims.

10. Practical tips for employees

File leave early when bridging a holiday; keep proof of submission.
For sudden illness, notify the supervisor immediately and comply with the company’s sick‑leave documentary rule.
Keep personal copies or screenshots of approved e‑leaves; in a money‑claim case the burden of proof may shift, but contemporaneous records help.

Bottom‑line

In the Philippine private sector, filing and securing approval of a leave form is not a statutory formality in itself, but it is the de facto legal mechanism for showing that an absence adjacent to a regular holiday is “leave with pay.” Without it, the employee risks both the loss of holiday pay and possible disciplinary action for AWOL, while the employer risks penalties for incorrect holiday‑pay computation if record‑keeping is lax. Solid written policy, prompt employee compliance, and faithful record retention eliminate most disputes.