How do you tell your kids that you are too tired from work and you won't be able to play or attend to them as you need to rest first?

I think if you cautiously word your concerns, and put it delicately, they'll understand that you work hard and need to get some rest before playing or spending time. Obviously, you're going to be experiencing similar encounters down the road, so I wouldn't personally condone making it up to them each and every time sine that sets expectations. Maybe try to instill a nap time into all of your schedules, so everyone is rested and 100% when it's time to spend time and play

As much as possible I still spend time with the kids even if I'm dead tired from work as I don't want them to feel neglected in any way. The only time I ask for a little time alone to sleep is when I am sick. I tell them to play with their dad as mama needs to rest so we can play again later when mama wakes up.

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For my experience, kapag umuuwi ako ng late or pagod man, bumibili ako ng pasalubong para dun mafocus ang attention ng kids sa paguwi ko. Then after na nkapgrest ako ng saglit dun na lang ako makikipag play sakanila.

It'd be best to soften your voice and tell them directly. I am sure they would understand as long as you make it up to them the next time! :)

Tell them to give you an hour to eat and rest first before you play with them :)