Statutory rules
Labor Standards Act Art. 60: under one year, 1 day per month of full attendance (max 11); after a year with 80%+ attendance, 15 days; from year 3, one extra day every two years, capped at 25. Leave must be used within a year of accrual.
Fiscal-year basis
Many employers grant leave every 1 January. The first grant is pro-rated (15 × days employed in the hire year ÷ 365). On resignation, the employer must recompute on the hire-date basis and pay any shortfall — e.g. a 1 July 2025 hire leaving on 1 July 2026 is owed 26 days on the hire-date basis vs 18.56 on the fiscal basis, a 7.44-day payout.
Unused-leave allowance
Unused days × daily ordinary wage (hourly wage × daily contract hours). Proper leave-use promotion under Art. 61 can extinguish the payment obligation.
