HOW TO USE THE PROPORTIONAL VACATION PAY (PVP) FORMS

1 Make sure all materials needed are ready before proceeding to the steps in accomplishing the PVP forms.
DepEd Memorandum on the PVP computation
A3 Form with employees information
Period of Service Form
PVP Report Form
PVP Overpayment Form
Excel File of the forms above (with corresponding formula)
Computer/Laptop
Printer

2 First, accomplish Sheet PVP Formula by filling in the necessary columns required based from the data in the A3 form to be provided by the DO:

3 The second form to be accomplished is the Sheet PVP Report. Fill in the following columns needed by refering to the A3 form provided:

4 Thirdly, accomplish the PVP Overpayment Form. Since almost all information needed is linked from the other forms, just fill in columns G,H, and I.

5 You may now print the forms for submission.

6 Get the signature of the signatories then submit them:

in 3 copies ON OR BEFORE MAY ____, 2016

AT THE DIVISION OFFICE PERSONNEL SECTION C/O MS ELEONOR BAUTISTA.

***For any query, please refer to the Schools Division Office-Accounting Section
or call 442-7819. Thank you.

PREPARED BY:

BRENDA M. BADONGEN, CPA

Accountant
 COMPUTATION OF PROPORTIONAL VACATION PAY (PVP) FOR TEACHERS AND MASTER TEACHERS
SY 2015-2016

PVP Earned:
Total Number of Days Served
(From June 1, 2015 - April 1, 2016)………………………………………………………………………………….. 306
2015 June ………………………………………………………………… 30
July ………………………………………………………………… 31
August ………………………………………………………………… 31
September ………………………………………………………………… 30
October ……………………………………………………………….. 31
November ……………………………………………………………….. 30
December (including Christmas Vacation = 13 days) 31
2016 January (including Christmas Vacation = 3 days) 31
February ………………………………………………………………… 29
March ……………………………………………………………… 31
April ………………………………………………………………… 1
TOTAL 306

Less: Christmas Vacation Days

(December 19, 2015 - January 3, 2016)……………………………………………………………………...…. 16
2015 December ………………………………………………………………… 13
2016 January ……………………………………………………………….. 3
TOTAL 16

Actual Days Served………………………………...…..……...………………………………...…………………. 290

Multiply Factor………………………………….……………………..……………………………...……………….… 0.303
Derivation of Factor:
Number of Summer Vacation Days
(April 2, 2016 to June 12, 2016)………………….…...……………..……… 72
April 2-30 ………………………………………………………………… 29
May 1-31 ………………………………………………………………… 31
June 1-12 ………………………………………………………………… 12
TOTAL 72
Add: Number of Christmas Vacation days………...…….…………………….……. 16
Total PVP including Christmas Vacation………………….……………………….… 88
Divided by Actual Days Served………………..…………………..…………………..…. 290
Factor (.30344 rounded off to)………………..……………………………………………. 0.303

Total PVP including Christmas Vacation (87.87 rounded off to)……………..…………………...…… 88

Less: Christmas Vacation Days……………………………………………………………..…………………………………… 16
PVP earned for the SY 2014-2015 (April 2 to June 12, 2016)………………………………………...….…. 72
 SAMPLE COMPUTATION

1. A teacher (old employee w/ SG 12/1 = P20,651 + P2,000) incurred 20 days leave without pay, including
Saturdays and Sundays.
Total Number of Days Served (306 including Christmas Vacation less 20) 286
Less : Christmas Vacation Days (December 19,2015 to January 3, 2016) 16
Actual Days Served 270
Multiply Factor 0.303
Total PVP including Christmas Vacation Days (81.81 rounded off to) 82
Less : Christmas Vacation 16
PVP earned from April 2, 2016 to June 6, 2016 66
* Distribution in days:
Days with pay:
April 2-30 29
May 1-31 31
June 1-6 6
TOTAL 66
Days without pay:
June 7-12 6
TOTAL 6

--- OR --- (20 DAYS * .303 = 6.06 ROUNDED OFF TO 6) APPLICABLE ONLY WHEN PERIOD OF SERVICE
IS COMPLETE WHICH IS FROM JUNE 1, 2015 TO APRIL 1, 2016

*** COMPUTATION OF OVERPAYMENT

* Complete PVP (in amount)
April 2-30 (SALARY/30*29) 21,895.96
May 1-31 22,651.00
June 1-12 (SALARY/30*12) 9,060.39
TOTAL 53,607.35

* Distribution in amount:
April 2-30 21,895.96
May 1-31 22,651.00
June 1-6 (SALARY/30*6) 4,530.19
TOTAL 49,077.15

TOTAL OVERPAYMENT 4,530.20

*Salary deduction from June to December
** SHORTCUT
DAYS W/O PAY IN JUNE 7-12 (SALARY/30*6) 4,530.20
TOTAL 4,530.20
 SAMPLE COMPUTATION
2. New teacher (appointed on or before December 31, 2015 : SG = 11/1 @ P19,077 + P2,000)
*Date of Appointment: September 10, 2015
** Incurred leave without pay for 3 days
2015 September (10-30) 21
October 31
November 30
December 31
2016 January 31
February 29
March 31
April 1
TOTAL NO. OF DAYS SERVED 205

Total Number of Days Served (205 less 3 days leave without pay) 202
Less : Christmas Vacation Days (December 19,2015 to January 3, 2016) 16
Actual Days Served 186
Multiply Factor 0.303
Total PVP including Christmas Vacation Days (56.05 rounded off to) 56
Less : Christmas Vacation 16
PVP earned from April 2 to May 11, 2016 40

* Distribution in days:
Days with pay:
April 2-30 29
May 1-11 11
TOTAL 40

Days without pay:

May 12-31 20
June 1-12 12
TOTAL 32

COMPUTATION OF OVERPAYMENT
* Complete PVP (in amount)
April 2-30 (SALARY/30*29) 20,374.43
May 1-31 21,077.00
June 1-12 (SALARY/30*12) 8,430.79
TOTAL 49,882.22

* Distribution in amount:
April 2-30 20,374.43
May 1-11 (SALARY/31*11) 7,478.93
TOTAL 27,853.36
 TOTAL OVERPAYMENT 22,028.86

SAMPLE COMPUTATION
3. New teacher (appointed after December 31, 2015 : SG = 11/1 @ P19,077 + P2,000)
* February 14, 2016

2016 February 14-29 16

March 31
April 1 1
TOTAL NO. OF DAYS SERVED 48

Actual Days Served 48

Multiply Factor 0.303
Total PVP (14.54 rounded off to) 15

* Distribution in days:
Days with pay:
April 2-16 15

Days without pay: APR MAY JUNE TOTAL

April 17 to June 12 14 31 12 57

**NO OVERPAYMENT : no salary received on April and May.

***THIS IS ONLY A SAMPLE. ACTUAL CASE WILL BE COMPUTED BY DO.
 INCLUSIVE PERIOD OF SERVICE

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
APRIL 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

30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
MAY 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 31

61 62 63 64 65 66 67 68 69 70 71 72
JUNE 1 2 3 4 5 6 7 8 9 10 11 12

Note: April 2, 2016 - Start of PVP

June 12, 2016 - End of PVP

*** UPPER CASE - Total PVP days earned

LOWER CASE - Inclusive period of PVP
 Christmas Christmas
Actual No. of No. of Days of Vacation Actual Days Multiply Vacation
NO. EE NO. NAME Days Served Leave w/o Pay Days Served Factor Total PVP Days PVP Earned
1 4728624 GRETEL F. ACOSTA 306 0 16 290 0.303 88 16 72 MONTHS

2 4728630 LEO PETER N. DACUMOS 306 4 16 286 0.303 87 16 71

3 4774502 JENNY L. CONCEPCION 306 3 16 287 0.303 87 16 71
4 4774503 DOMINIC D. DACSIG 306 158 16 132 0.303 40 16 24 JUNE
5 4774504 JASON M. HABBILING 306 0 16 290 0.303 88 16 72 JULY
6 4774505 MELANIE L. LIGANTE 306 0 16 290 0.303 88 16 72 AUGUST
7 4774506 FRANCISCO A. WANGAG 306 18 16 272 0.303 82 16 66 SEPTEMBER
8 H 16 -16 0.303 -5 16 -21 OCTOBER
9 I 16 -16 0.303 -5 16 -21 NOVEMBER
10 J 16 -16 0.303 -5 16 -21 DECEMBER
11 K 16 -16 0.303 -5 16 -21 JANUARY
12 L 16 -16 0.303 -5 16 -21 FEBRUARY
13 M 16 -16 0.303 -5 16 -21 MARCH
14 N 16 -16 0.303 -5 16 -21 APRIL
15 O 16 -16 0.303 -5 16 -21 TOTAL
16 P 16 -16 0.303 -5 16 -21
17 Q 16 -16 0.303 -5 16 -21
18 R 16 -16 0.303 -5 16 -21
19 S 16 -16 0.303 -5 16 -21
20 Q 16 -16 0.303 -5 16 -21
21 R 16 -16 0.303 -5 16 -21
22 S 16 -16 0.303 -5 16 -21
23 Q 16 -16 0.303 -5 16 -21
24 R 16 -16 0.303 -5 16 -21
25 S 16 -16 0.303 -5 16 -21
26 Q 16 -16 0.303 -5 16 -21
27 R 16 -16 0.303 -5 16 -21
28 S 16 -16 0.303 -5 16 -21
29 Q 16 -16 0.303 -5 16 -21
30 Q 16 -16 0.303 -5 16 -21
31 R 16 -16 0.303 -5 16 -21
32 S 16 -16 0.303 -5 16 -21
33 Q 16 -16 0.303 -5 16 -21
34 Q 16 -16 0.303 -5 17 -22
34 Q 16 -16 0.303 -5 16 -21

*NOTE: Don't change the formula of columns G, I and K. Just drag them. *NOTE:
1 To fill Column B, refer to the A3 form provided. a. Use this table only if the teacher s
2 Column C is also found in the A3 form provided. b. Input the number of days under C
3 Column D is equivalent to 306 if the teacher served from June 1, 2015 to April 1, 2016. the date of appointment until the en
If the teacher served after June 1, 2015, count the number of days from the date of appointment (including Saturdays, Sundays and Holidays) c. Put the maximum number of days
until April 1, 2016 by using the formula at the right side of this table. appointment month until April 1, 201
4 To fill in Column E, refer to the A3 form provided by the DO.
5 Column F is constant at 16 days if the teacher served within June 1 to December 31, 2015.
IF the teacher served after December 31, 2015, column F should be 0.
6 Column G is computed automatically by the formula so don't change it.
7 Column H is constant at .303.
8 Column I is computed automatically by the formula, don't change it.
9 Column J is constant at 16 days if the teacher served within June 1 to December 31, 2015.
IF the teacher served after December 31, 2015, column I should be 0.
10 Column K is automatically computed by the formula in it. It should not be changed.
ACTUAL NO. OF DAYS SERVED
INPUT YOUR
NO. OF COMPUTATIONS
DAYS HERE

30
31
31 31
30 30
31 31
30 30
31 31
31 31
29 29
31 31
1 1
306 245
 ly if the teacher served after June 1, 2015.
er of days under Column P by counting from
ment until the end of that month of appointment
m number of days in the month that follows the
h until April 1, 2016.
 Department of Education
DepEd-CAR Division of Baguio City
PROPORTIONAL VACATION PAY REPORT
DISTRICT
SCHOOL
STATION

DIVISION STATION EMPLOYEE NAME OF BASIC PLUS INCLUSIVE PERIOD ABSENCE W/O PAY LONG VACATION SALARY DUE TOTAL
NO. NO. NO. EMPLOYEE PERA OF SERVICE DURING THE SY INCLUSIVE PERIOD DAYS
1 81 1 4728624 GRETEL F. ACOSTA 21,077.00 June 1, 2015-April 1,2016 0 April 2, 2016- June 12, 2016 72
2 81 1 4728630 LEO PETER N. DACUMOS 21,077.00 June 1, 2015-April 1,2016 4 April 2, 2016- June 11, 2016 71
3 81 1 4774502 JENNY L. CONCEPCION 21,496.00 June 1, 2015-April 1,2016 3 April 2, 2016- June 12, 2016 71
4 81 1 4774503 DOMINIC D. DACSIG 21,925.00 June 1, 2015-April 1,2016 158 April 2, 2016- April 25, 2016 24
5 81 1 4774504 JASON M. HABBILING 21,077.00 June 1, 2015-April 1,2016 0 April 2, 2016- June 12, 2016 72
6 81 1 4774505 MELANIE L. LIGANTE 21,077.00 June 1, 2015-April 1,2016 0 April 2, 2016- June 12, 2016 72
7 81 1 4774506 FRANCISCO A. WANGAG 21,077.00 June 1, 2015-April 1,2016 18 April 2, 2016- June 6, 2016 66
8 81 1 0 H 0 -21
9 81 1 0 I 0 -21
10 81 1 0 J 0 -21
11 81 1 0 K 0 -21
12 81 1 0 L 0
13 81 0 M 0
14 81 0 N 0
15 81 0 O 0
16 81 0 P 0
17 81 0 Q 0
18 81 0 R 0
19 81 0 S 0
20 81 0 Q 0
 *NOTE: Insert more rows before # 20 if is not enough, then drag down from #19 before editing COLUMNS D,E,F,G,H, and I.
1 Column B is constant at 81.
2 Column C is found in your A3 form provided by the DO.
3 Columns D and E are linked from the previous form so no need to re-type.
4 Column F is also found in the A3 form.
5 Column G is constant from June 1, 2015 to April 1, 2016 if the teacher served for the whole school year.
If the teacher did not complete the school year, begin from the start of service and end on April 1, 2016.
6 Column H is also linked from the previous form so let the formula do it.
7 Column I is constant from April 2, 2016 to June 12, 2016 if the teacher has a complete PVP.
If the PVP is not complete, the period start on April 2, 2016 and ends on the last day of his/her PVP.
8 Column J is likewise linked from the previous form.
9 Hide the rows above (from the Note to No. 9) before printing.

Certified Correct: Approved:

FRANCIS CESAR B. BRINGAS, CESO VI
School Head Schools Division Superintendent
 COMPUTATION OF PVP/OVERPAYMENT FOR SY 2015-2016
DIVISION OF BAGUIO CITY
DISTRICT
SCHOOL
STATION

EMPLOYE
E NAME OF BASIC + ABSENCE(S) PVP DAYS DURATION OF LONG DURATION OF LONG COMPLETE
NO. EMPLOYEE PERA W/O PAY EARNED APRIL MAY JUNE VACATION W/ PAY VACATION W/O PAY PVP APRIL MAY
1 4728624 abcd 21,077.00 0 72 29 31 12 April 2, 2016- June 12, 2016 0 49,882.23 20,374.43 21,077.00
2 4728630 efgh 21,077.00 4 71 29 31 11 April 2, 2016- June 11, 2016 June 12, 2016 49,882.23 20,374.43 21,077.00
3 4774502 ijkh 21,496.00 3 71 29 31 11 April 2, 2016- June 12, 2016 0 50,873.87 20,779.47 21,496.00
4 4774503 lmno 21,925.00 158 24 24 0 0 April 2, 2016- April 25, 2016 April 26- June12,2016 51,889.17 17,540.00 -
5 4774504 pqrs 21,077.00 0 72 29 31 12 April 2, 2016- June 12, 2016 0 49,882.23 20,374.43 21,077.00
6 4774505 tuvw 21,077.00 0 72 29 31 12 April 2, 2016- June 12, 2016 0 49,882.23 20,374.43 21,077.00
7 4774506 xyz 21,077.00 18 66 29 31 6 April 2, 2016- June 6, 2016 June 7-12,2016 49,882.23 20,374.43 21,077.00
8
9
###
###
###
###
###
###
###
###
###
###
###
*NOTE: Insert more rows before # 20 if is not enough, then drag data from #19 before editing COLUMNS G,H,I and K.
1 Columns B, C, D, E and F are linked from the previous sheet so don't change the formula.
2 If Column F is 72, input the following in:
Column G 29
Column H 31
Column I 12
If Column F is below 72, the breakdown of 72 should satisfy the maximum number of days in April first
before going to the month of May then finally, June. The total of the three months should be same with Column F.
3 Column J is linked from the previous sheet so don't change the formula.
4 Column K should start a day after the last day in Column J and ends on June 12,2016.
5 Columns L,M, N, O, P and Q are automatically computed by the formula. Don't change them.
If PVP is complete, Column Q should be 0.
6 Hide columns G,H,I and M,N,O before printing.

Certified Correct: Approved:

FRANCIS CES
School Head Schools D
 EARNED OVER
JUNE PVP PAYMENT
8,430.80 49,882.23 -
7,728.23 49,179.66 702.57
7,881.87 50,157.34 716.53
- 17,540.00 34,349.17
8,430.80 49,882.23 -
8,430.80 49,882.23 -
4,215.40 45,666.83 4,215.40
- -
- -
- -
- -
- -
- -
- -
- -
- -
-
RANCIS CESAR B. BRINGAS, CESO VI
Schools Division Superintendent
 Department of Education
DepEd-CAR Division of Baguio City
PROPORTIONAL VACATION PAY REPORT
SCHOOL: __________________________________
STATION: ___________________
SAMPLE ONLY
NAME OF EMPLOYEE ABSENCE W/O PAY
DIVISION STATION EMPLOYEE BASIC PLUS INCLUSIVE PERIOD DURING LONG VACATION SALARY DUE
NO. NO. NO. PERA OF SERVICE THE SY INCLUSIVE PERIOD TOTAL DAYS
Complete Total Number of days with NO LWOP
1 81 001 4728597 Jambi S. Aquino 21,077.00 June 1, 2015 to April 1, 2016 none April 2,2016 - June 12, 2016 72

Complete Total Number of days with LWOP

2 81 001 4728597 Jambi S. Aquino 21,077.00 June 1, 2015 to April 1, 2016 20 days April 2, 2016-June 6, 2016 66

Appointment is September 10, 2015 with NO LWOP

3 81 001 4728603 Jambi S. Aquino 21,077.00 September 10, 2015-April 1, 2016 none April 2, 2016-May 12, 2016 41

Appointment is September 10, 2015 with LWOP

4 81 001 4728606 Jambi S. Aquino 21,077.00 September 10, 2015-April 1, 2016 3 days April 2, 2016-May 11, 2016 40

Appointment is January 4, 2016 with NO LWOP

5 81 001 4728609 Jambi S. Aquino 21,077.00 January 4, 2016-April 1, 2016 none April 2-28,2016 27

Appointment is January 4, 2016 with LWOP

6 81 001 4728612 Jambi S. Aquino 21,077.00 January 4, 2016-April 1, 2016 10 days April 2-25, 2016 24

Certified Correct: Approved: FRANCIS CESAR B. BRINGAS, CESO VI

Principal/School Head Schools Division Superintendent
Get the signature of the signatories then submit them:

in 3 copies ON OR BEFORE MAY 18, 2016

AT THE DIVISION OFFICE PERSONNEL SECTION C/O MS ELEONOR BAUTISTA.
Information on Proportional Vacation Pay (PVP) (Most Frequently Asked Questions) (by Odylon P.
Villanueva 9/26/2013)
The following are the most-frequently asked questions about Proportional Vacation Pay (PVP):

1. What is Proportional Vacation Pay? <p> </p>• 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 affectivity of their appointment, the basis of the reckoning date of summer vacation 
days they have earned in a school year. 

• 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) 2015-2016 is 88 days, 
including Christmas vacation (or Seventy Two (72) days, less 16 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. 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. 

7. 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. 

8. 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. 

source: http://deped-ne.net/?page=news&action=details&categ=Articles&code01=AI13090002&CMonth=9&CYear=2013