Mandatory: the minimum required by the law is the service incentive leave (SIL). Every employee who has rendered at least 1 year of service shall be entitled to a yearly SIL of 5 days with pay. This rule is not applicable to those enjoying vacation leave with pay of at least 5 days. (Rule V, Sec. 1,2 OMNIBUS Rules to implement the Labour Code of the Philippines).
SIL may be used for whatever reason (in case of sickness, vacation, other).
The employer is required to pay the cash equivalent of the unused leave days.
SIL replenish yearly.