Holiday Pay Rules for Regular Holidays
Here are the holiday pay computation rules that apply to the following regular holidays:
New Year’s Day – January 1
Araw ng Kagitingan – April 9
Maundy Thursday – Varies per year
Good Friday – Varies per year
Labor Day – May 1
Independence Day – June 12
National Heroes Day – Last Monday of August
Bonifacio Day – November 30
Christmas Day – December 25
Rizal Day – December 30
Eidul Fitr – Varies per year
Eidul Adha – Varies per year
Computation of Holiday Pay for Employees Who Didn’t Work
If you didn’t report for work on a regular holiday, you’ll still receive your full salary for
that day. You shouldn’t be deducted for work that isn’t performed on a holiday.
Computation of Holiday Pay for Employees Who Worked for 8 Hours
If you reported for work on a regular holiday, you should be paid double your salary
(basic wage + cost of living allowance or COLA) for the first eight hours worked.
Here’s how to compute your holiday pay:
Pay for work on a regular holiday (first eight hours) = (Basic wage + COLA) x
200%
For example, if your daily rate is PHP 1,000, your holiday pay should be calculated as
follows:
PHP 1,000 x 2 = PHP 2,000
Computation of Holiday Pay for Employees Who Worked Overtime
If you worked for more than eight hours during a regular holiday, you should be paid an
additional 30% of your hourly rate.
Regular holiday pay with overtime work = Hourly rate x 200% x 130% x number of
hours worked
Let’s say your hourly rate is PHP 125, and you worked overtime for two hours (for total
overtime of 10 hours). Here’s how to calculate your regular holiday pay:
PHP 125 x 2 x 1.30 x 10 hours = PHP 3,250
Computation of Holiday Pay for Employees Who Worked for 8 Hours
During Their Rest Day
If you worked during a regular holiday that also falls on your rest day, you must receive
30% of your 200% salary in addition to 200% of your salary.
Use this formula for a simpler computation:
Holiday rest day pay = [(Basic wage + COLA) x 200%] + [30% (Basic wage x
200%)]
For a daily rate of PHP 1,000, the holiday rest day pay is computed as follows:
[(PHP 1,000 x 2)] + [0.30 (PHP 1,000 x 2)]
[PHP 2,000] + [0.30 x PHP 2,000]
PHP 2,000 + PHP 600 = PHP 2,600
Computation of Holiday Pay for Employees Who Worked Overtime
During Their Rest Day
If you worked for more than eight hours on a regular holiday (which is also your rest
day), you’ll get paid an additional 30% of your hourly rate.
Holiday rest day pay = Hourly rate x 200% x 130% x 130% x number of hours
worked
Here’s how to compute your holiday pay with overtime on your rest day:
PHP 125 x 2 x 1.30 x 1.30 x 10 hours = PHP 4,225
Holiday Pay Rules for Special Non-Working Days
Here are the holiday pay computation rules that apply to the following special non-
working days:
Chinese New Year – Varies per year
EDSA People Power Revolution – February 25
Black Saturday – Varies per year
Ninoy Aquino Day – August 21
All Saints’ Day – November 1
All Souls’ Day – November 2
Feast of the Immaculate Conception of Mary – December 8
Christmas Eve – December 24
Last Day of the Year/New Year’s Eve – December 31
Computation of Holiday Pay for Employees Who Didn’t Work
The no work, no pay rule applies when you don’t report for work on a special non-
working day, unless your employer has a policy or collective bargaining agreement
(CBA) that requires payment on such a holiday.
Computation of Holiday Pay for Employees Who Worked for 8 Hours
If you work during a special non-working day, you must receive an additional 30% of
your basic wage on the first eight hours worked.
Here’s how to compute your holiday pay:
Pay for work performed on a special non-working day = (Basic Wage x 130%) +
COLA
If your daily rate is PHP 1,000 (no COLA), your holiday pay is computed as follows:
PHP 1,000 x 1.30 = PHP 1,300
Computation of Holiday Pay for Employees Who Worked Overtime
If you worked overtime, you’ll get an additional 30% of your hourly rate.
Pay for work performed on a special non-working day with overtime = Hourly rate
of the basic wage x 130% x 130% x number of hours worked
With an hourly rate of PHP 125 and two hours of overtime work, here’s how to calculate
your pay during a special non-working day:
PHP 125 x 1.30 x 1.30 x 10 hours = PHP 2,112.50
Computation of Holiday Pay for Employees Who Worked for 8 Hours on
Their Rest Day
If you worked on a special non-working day that also falls on your rest day, you’ll get an
additional 50% of your basic wage for the first eight hours.
For a simpler computation, use this formula:
Special non-working rest day pay = (Daily rate × 150%) + COLA
For a daily rate of PHP 1,000 (no COLA), your holiday pay is computed as follows:
PHP 1,000 x 1.50 = PHP 1,500
Computation of Holiday Pay for Employees Who Worked Overtime on
Their Rest Day
If you worked overtime on a special non-working day (which is also your rest day), you’ll
get paid an additional 30% of your hourly rate.
Special non-working rest day pay with overtime = Hourly rate of the basic wage x
150% x 130% x number of hours worked
Here’s how to compute your holiday rest day pay with overtime of two hours:
PHP 125 x 1.50 x 1.30 x 10 hours = PHP 2,437.50
