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.
 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.
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.
Sample Computation for PVP Overpayment

 The total number of days for PVP this School Year 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.
6. 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.
7. 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.