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INFORMATION ON PROPORTIONAL VACATION PAY (PVP)


(Most Frequently Asked Questions)
Odylon P. Villanueva
Guimba East Central School
Guimba, Nueva Ecija


Teachers, especially who are beginners in the public school system must be oriented not only on
how to conduct a good classroom management as they go on daily teaching. They should also be
oriented regarding the primary concept in compensation, which includes the basic pay received by an
employee pursuant to his employment, including all other fringe benefits accruing to his position. Aside
from this is the hiring rate which is the first step in salary grade of a given class. As part of it, they must be
informed well such as the Proportional Vacation Pay (PVP) so that they dont expect too much for the
continued payment of their salary once they are included within the payroll system. They may not receive
the salary in April and May, or they might be deactivated in payroll from June to July due to earned PVP.

The following are the most-frequently asked questions about Proportional Vacation Pay (PVP):
1. What is Proportional Vacation Pay?
Proportional Vacation Pay (PVP) refers to compensation of teaching personnel during Christmas
and summer vacation computed in proportion to the number of days they have served during the
school year.
2. Who are entitled to Proportional Vacation Pay?
All teachers who rendered one (1) year or more in the service are entitled to full payment of PVP,
provided that they have not incurred more than three (3) days of absences without pay from the
beginning up to the end of the school year. Three (3) days absent without pay is equivalent to
one (1) day deduction in PVP. The reference for computation of PVP is under the DepED
Memorandum No. 86, s. 2013, entitled Computation of Public School Teachers Proportional
Vacation Pay (PVP) for SY 2012 2013.
Newly hired teachers who have rendered at least more than one (1) month in service are entitled
to Proportional Vacation Pay (PVP) salary. Even they were hired in the middle of the school year.
Their salary was computed based on the effectivity of their appointment, the basis of the
reckoning date of summer vacation days they have earned in a school year.
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Retired teachers are also entitled to payment of PVP. The same computation is applied. The
total days rendered is until the day before the effective date of retirement.
3. What is PVP-Overpayment?
To be entitled to full payment of Proportional Vacation Pay, teachers should have rendered
continuous services for the School Year. The total number of days for PVP this School Year (SY)
2012-2013 is 84 days, including Christmas vacation (or Seventy Two (72) days, less 12 days
Christmas vacation). Hence, if you are entitled only, for example, 64 days PVP, eight (8) days
shall be deducted as PVP-Overpayment.
NOTE: Your deductions on PVP-Overpayment are based on the PVP Reports submitted to the
Regional Payroll Services Unit (RPSU) which originally came from respective districts. It is
usually reflected in payroll during the months of June or July.
4. Why I am still deducted of PVP-Overpayment since I am already deducted of my absences?
Please note to be entitled to full payment of Proportional Vacation Pay, teachers should have
rendered CONTINUOUS services during the school year. While you are already deducted of
absences or your salaries cut due to leave without pay, you are also deducted of PVP-
Overpayment.
5. How to compute the Proportional Vacation Pay?
The Department of Education (DepED) has provided the field offices yearly with a standardized
basis for computation of PVP. Please refer to the DepED Memorandum for the uniform basis of
computation.
6. Are the services at the Local School Board counted in the computation of Proportional
Vacation Pay of the present employer?
Proportional Vacation Pay (PVP) is computed only for permanent teachers in the public school
system. The effectivity date of your regular appointment as Teacher-I is the basis for computing
your PVP. Your services earned as a teacher in a local school board shall not be counted in the
computation of PVP.

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7. Can teachers use services rendered during Christmas and summer vacation to offset the over-
payment in PVP?
Authorized services rendered by the teachers during the Christmas or summer vacation can be
used to offset deductions on PVP-Overpayment or can be converted into service credit to offset
future absences due to illness.
8. Up to when the PVP-Overpayment shall be deducted?
If the total deduction can be deducted for a month, then the deduction is only for one month. The
termination date is reflected in the payslip.
9. Why do some teachers have a deduction on PVP-Overpayment even without leave of absence
during the school year?
For those who had served continuously during the school year but were deducted of PVP-
Overpayment, you must inform immediately the field offices in your respective districts/division
and they will be the one informing the Division Offices or Regional Payroll Services Unit (RPSU)
for the necessary action.
10. A teacher was deactivated in payroll for four (4) months (February to May) due to a leave of
absence without pay for two (2) months (February to March). Upon computation of PVP,
he/she is still entitled to payment. Who will prepare the payroll for payment of PVP for which
he/she is entitled?
The payment can be done through the preparation of supplementary payroll by the Division Office
or any of its implementing unit. The Regional Payroll Services Unit (RPSU) prepares only regular
payrolls.

Computation of Public School Teachers Proportional Vacation Pay (PVP) for SY 2012-2013 as per
DepED Memorandum No. 86, s. 2013:


Total no. of days served = 292 days
From June 4, 2012 to March 22, 2013
Less: Number of Christmas vacation days = -12 days
From December 22, 2012 to January 2, 2013
Actual days served = 280 days
Multiply factor X 0.3
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Total PVP including Christmas vacation days = 84 days
Less: Number of Christmas days = -12 days
Total PVP earned from March 23, 2013 to = 72 days
June 02, 2013


Derivation of factor 0.3 which shall be used for computation of
absences and PVP for SY 2012-2013
Number of Summer vacation days = 72 days
Add: Number of Christmas vacation days = +12 days
Total PVP = 84 days
(Summer and Christmas vacation days)
Divided by actual days served = 280 days
Multiply factor = 0.3



Illustrative Example for Computation of PVP of newly permanent Teacher-I
Example # 1
Mr. Romualdo C. Padua was appointed as a permanent teacher I effective August 7, 2012. The PVP was
computed as shown below (Note: If the teacher was hired from June 4, 2012 up to December 21, 2012,
he/she shall be deducted of 12 days Christmas vacation in the PVP)

August 7, 2012 = 24 days
September 1-30, 2012 = 30 days
October 1-31, 2012 = 31 days
November 1-30, 2012 = 30 days
December 1-31, 2012 = 31 days
January 1-31, 2013 = 31 days
February 1-29, 2013 = 29 days
March 1-22, 2013 = 22 days
Total no. of days served (August 7, 2012 to March 22, 2013) = 228 days
Less: Christmas Vacation days = -12 days
Actual days served = 216 days
Multiply: by factor 0.3 = x 0.3
Total PVP including Christmas vacation days = 64.8 days
Less: Number of Christmas vacation days = -12 days
Total PVP earned from March 23, 2013 to May 14, 2013 = 52.8 days

DISTRIBUTION:
March 23-31, 2013 = 9 days
April 1-30, 2013 = 30 days
May 1-15, 2013 = 14 days
53 days






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Example # 2

Rea C. Spain was appointed as a permanent teacher I effective March 4, 2013. The PVP was computed
as shown below: (Note: If the teacher was hired from January 3, 2013 to March 22, 2013, he/she shall
NOT be deducted of 12 days Christmas vacation in the PVP)

March 4-22, 2013 = 19 days
Total no. of days served (March 4, 2013 to March 22, 2013) = 19 days
Actual days served = 19 days
Multiply: by factor 0.3 = x 0.3
Total PVP earned from March 23, 2013 to March 28, 2013 = 5.7 days

DISTRIBUTION:
March 23-28, 2013 = 6 days
6 days


Illustrative Examples for Computation of Teachers PVP with Leave of Absence without pay:
If you incurred for example 8 days absence without pay, subtract 8 days from 280 days (280 is
the actual days served including Christmas vacation days) which is equivalent to 272 days and
multiply by factor 0.3 and the result is 82 days. To be entitled to full payment of PVP, you should
be entitled to 84 days. Since you are only entitled to 82 days, 2 days shall be deducted as PVP-
Overpayment. In this computation 12 days Christmas vacation is included.
If you incurred for example 60 days absence without pay, subtract 60 days from 280 days (280 is
the actual days served including Christmas vacation days) which is equivalent to 220 days and
multiply by 0.3 and the result is 66 days. To be entitled to full payment of PVP, you should be
entitled to 84 days. Since you are only entitled to 66 days, 18 days shall be deducted as PVP-
Overpayment.
If you incurred for example two (2) months or equivalent of sixty (60) days sick leave of absence
without pay during the school year, multiply 60 days by 0.3 (multiply factor) and the result is 18
days. Subtract 18 days from 72 days (72 days is the number of summer vacation days from
March 23, 2013 to June 2, 2013) and the result is 54 days. The 54 days will be your summer
vacation days earned from March 23, 2013 to May 15, 2013, which is the reference for payment
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of your PVP earned. Your PVP-overpayment will be deducted from regular salary which usually
reflects during the months of July. In some cases your salary may be deactivated for a month due
to your PVP earned.
Note: To formulate the deviation of factor (0.3, you need both the School Calendar (previous and
present for the opening of classes) SY 2012-2013 and SY 2013-2014

Illustrative Example for the Computation of PVP of Retired Teacher:
A. Mrs. Isabel G. Gaspar, Teacher-III was retired effective February 1, 2013. The computation of
her PVP was shown in the table below:

MONTHS AND DAYS No. of days
06/04/12 - 06/30/12 = 27
07/01/12 - 07/31/12 = 31
08/01/12 - 08/31/12 = 31
09/01/12 - 09/30/12 = 30
10/01/12 - 10/31/12 = 31
11/01/12 - 11/30/12 = 30
12/01/12 - 12/31/12 = 31
01/01/13 - 01/31/13 = 31
Total no. of days served 242
Less: Christmas vacation days (12/22/12 01/02/13) - 12
Actual days served 230
Multiply factor x 0.3
Total PVP including Christmas vacation days 69.0
Less: Christmas vacation days (12/22/12 01/02/12) - 12
PVP EARNED (March 23, 2013 to May 18, 2013) 57.0 Days

DISTRIBUTION:
03/23/2013 - 03/31/2013 9
04/01/2013 - 04/30/2013 30
05/01/2013 - 05/18/2013 18
57 Days












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B. Mrs. Milagros S. Cawagas, Mater Teacher-II was retired effective December 31, 2012. The
computation of her PVP was shown in the table below:



MONTHS AND DAYS No. of days
06/04/12 - 06/30/12 = 27
07/01/12 - 07/31/12 = 31
08/01/12 - 08/31/12 = 31
09/01/12 - 09/30/12 = 30
10/01/12 - 10/31/12 = 31
11/01/12 - 11/30/12 = 30
12/01/12 - 12/30/12 = 30
Total no. of days served 210
Less: Christmas vacation days (12/22/12 01/02/13) - 12
Actual days served 198
Multiply factor x 0.3
Total PVP including Christmas vacation days 59.4
Less: Christmas vacation days (12/22/12 01/02/12) - 12
PVP EARNED (March 23, 2013 to May 8, 2013) 47.4 days

DISTRIBUTION:
03/23/2013 - 03/31/2013 9
04/01/2013 - 04/30/2013 30
05/01/2013 - 05/08/2013 8
47 days