Every employee who has rendered at least one year of service shall be entitled to a yearly service incentive leav​e of five days with pay. This provision shall not apply to those who are already enjoying the benefit herein provided, those enjoying vacation leave with pay of at least five days and those employed in establishments regularly employing less than ten employees or in establishments exempted
from granting this benefit by the Secretary of Labor and Employment after considering the viability or financial condition of such establishment. (Article 95, Labor Code as amended)