REVENUE MEMORANDUM ORDER NO. 4-2026 issued on February 19, 2026 implements the guidelines on the availment of Wellness Leave for BIR officials and employees pursuant to Civil Service Commission (CSC) Resolution No. 2501292 dated November 13, 2025.

This Order shall apply to all officials and employees of the BIR regardless of employment status, who have rendered at least six (6) months of continuous service. The entitlement of Contract of Service and Job Order workers to Wellness Leave shall be subject to the provisions of their individual contracts and the relevant issuances covering their engagement.

All qualified officials and employees shall be entitled to a maximum of five (5) days Wellness Leave per calendar year. The Wellness Leave shall be separate and exclusive from the fifteen (15) days Vacation Leave, fifteen (15) days Sick Leave, and three (3) days Special Leave. Also, the Wellness Leave shall be non-cumulative and noncommutable to its monetary equivalent, and forfeited if not availed within the calendar year.

The conditions, requirements as well as the procedure in availing the Wellness Leave are specified in the Order.