As we near the end of another academic year, the Department of Education (DepEd) has issued DepEd Memorandum No. 032, s. 2025, outlining the Guidelines on Public School Teachers’ Proportional Vacation Pay (PVP) for School Year 2024-2025. This annual directive clarifies how vacation compensation is computed for public school teachers—particularly important given their unique leave benefits structure.
Let’s break this down for easier understanding, especially for teachers, school administrators, and HR officers across the Philippines.
📌 What is Proportional Vacation Pay (PVP)?
Unlike other government employees who accrue vacation and sick leave credits, public school teachers are granted Proportional Vacation Pay, as per Civil Service Commission Memorandum Circular (CSC-MC) No. 9, s. 2012.
PVP is the monetary compensation teachers receive during:
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Christmas Break, and
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Long School Breaks (after the end of the school year until the start of the next).
The PVP is proportional—meaning it's based on the actual number of days a teacher has rendered service during the school year.
📅 School Year 2024–2025 At a Glance
According to DepEd Order No. 009, s. 2024, the academic calendar is:
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Start of Classes: July 29, 2024 (Monday)
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End of Classes: April 15, 2025 (Tuesday)
From this timeline:
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Actual Working Days: 261
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Christmas Break (Dec 21, 2024 – Jan 1, 2025): 12 days
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Long Vacation (Apr 16 – June 15, 2025): 61 days
Total PVP Earned for full-service teachers: 73 days
(= 12 Christmas + 61 Long Break days)
📐 PVP Computation Formula
For teachers who completed the full school year without absences without pay, the full 73 days of PVP is granted.
If a teacher incurred absences without pay, the computation changes using a factor of 0.245, which is derived from:
61 ÷ 249 = 0.245
(249 = 261 total days - 12 days Christmas break)
This factor helps determine how many days of PVP are deducted due to unpaid absences.
📉 Deductions for Absences Without Pay
Enclosure No. 1 of the memorandum presents a detailed table matching the number of absences without pay to PVP days deducted and earned.
For example:
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5 absences = 1 day PVP deduction → 72 days earned
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20 absences = 5 days PVP deduction → 68 days earned
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40 absences = 10 days PVP deduction → 63 days earned
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More than 247 absences = 61 days deducted → 0 PVP earned
This structured approach ensures fair and proportionate compensation aligned with actual service.
🆕 For Newly Hired Teachers
New hires who join mid-year will receive a reduced PVP, depending on their first day of service.
For example (from Enclosure No. 2):
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Hired July 29 to 31, 2024: 61 PVP days (full benefit)
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Hired October 1–4, 2024: 45 PVP days
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Hired January 6–10, 2025: 24 PVP days
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Hired April 14–15, 2025: 0 PVP days
This pro-rated system rewards early entrants while aligning with the proportional nature of the benefit.
🧾 How Should Teachers Handle Absences?
According to DepEd Memorandum No. 026, s. 2024, all absences should be clearly documented using Civil Service Form 48 (Daily Time Records) with specific remarks:
| Reason | DTR Remark |
|---|---|
| Illness | VSCA (Vacation Service Credits Applied) |
| Personal | VSC to offset PVP deduction |
Teachers can offset PVP deductions using their Vacation Service Credits (VSC). If their credits are insufficient, HRMOs must report this to GSIS via Agency Remittance Advice (ARA) Form D to avoid premium arrears.
👥 Role of HRMOs
HRMOs are tasked with:
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Computing each teacher’s PVP
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Informing teachers of any PVP deductions
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Advising on options for offsetting (e.g., using VSC)
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Coordinating with GSIS for overpayments if needed
📞 For Questions and Clarifications
Teachers and school officials may contact:
DepEd Bureau of Human Resource and Organizational Development - Personnel Division
📍 Ground Floor, Alonzo Building, DepEd Central Office
📧 Email: bhrod.pd@deped.gov.ph
📞 Tel: (02) 8633-9345 or (02) 8636-6546
📢 Final Reminder
All school divisions and HRMOs are encouraged to disseminate this information immediately to ensure transparency and accurate processing of PVP for all teachers.
TL;DR:
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Full-year teachers (SY 2024–2025) earn 73 days PVP
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Absences = Proportional deductions
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VSCs can be used to offset PVP deductions
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HRMOs must notify and assist affected teachers
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Newly hired teachers get pro-rated PVP based on their start date
📚 Stay informed. Stay empowered. Share this with your fellow teachers and administrators to ensure everyone receives the right compensation this year.