Summary
RMO No. 78-98 sets guidelines on issuing medical certificates for leave purposes.
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Key points
- Required contents. The certificate must clearly state the employee’s name, the diagnosis, the length of confinement (inclusive dates of sick leave), and the attending physician’s name and license number.
- Form of the certificate. It is written on the physician’s own prescription pad. If that is not available, the clinic’s or hospital’s official letterhead is used.
- Sick leave over 5 days. Certificates for sick leave exceeding 5 days go to the medical clinic for approval and authentication within 2 weeks after the employee reports back to work. The employee hand-carries it for evaluation by the clinic physician, except for a reasonable cause.
- Very long leave. Sick leave applications exceeding 21 working days or 1 month, and those unreasonably long, need an affidavit from the attending physician. It must attest that the medical condition really requires a long absence from work.
Who is affected
- Employees applying for sick leave
Deadlines and effectivity
- Sick leave over 5 days: certificate submitted within 2 weeks after the employee reports back for work
- Affidavit required for sick leave exceeding 21 working days or 1 month
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
