New guideline outlines computations for regular, special non-working days
The Philippine Department of Labor and Employment (DOLE) has released the guidelines for calculating wages during regular holidays and special non-working days in 2024.
Under the Labour Advisory No. 27, Series of 2023, DOLE states that employees rendering work on regular holidays are entitled to 200% of their wage for the first eight hours.
For employees rendering work on special non-working days, they shall be paid an additional 30% of their basic wage on the first eight hours.
This directive is aligned with Proclamation No. 368, Series of 2023, which declares the following dates as regular holidays:
- New Year's Day (January 1)
- Maundy Thursday (March 28)
- Good Friday (March 29)
- Day of Valor (April 9)
- Labor Day (May 1)
- Independence Day (June 12)
- National Heroes Day (August 26)
- Bonifacio Day (November 30)
- Christmas Day (December 25)
- Rizal Day (December 30)
- Eidul Fitr and Eidul Adha (to be proclaimed)
Under the proclamation, the following events are also considered special non-working days:
- Chinese New Year (February 10)
- Black Saturday (March 30)
- 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 (December 31)
Rules for regular holidays
Employees working on regular holidays are entitled to 200% of their wage for the initial eight hours, according to the DOLE advisory. For work done over eight hours, the employer needs to pay the employee an additional 30% of the hourly rate on said day.
"If the employee does not work, the employer shall pay 100% of the employee's wage for that day, provided that the employee reports to work or is on leave of absence with pay on the day immediately preceding the regular holiday," the advisory said.
"When the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled rest day of the employees, they shall be entitled to holiday pay if they worked or were on leave of absence with pay on the day immediately preceding the non-working day or rest day."
For employees working on a regular holiday falling on their rest day, an additional 30% on top of the basic wage of 200% is granted. Overtime workers on such days will receive an extra 30% of their hourly rate.
Rules for Special (Non-Working) Days
The "no work, no pay" principle will apply to special non-working days, according to the advisory, unless a favorable company policy, practice, or collective bargaining agreement dictates otherwise.
It stated that employees working on special non-working days are entitled to an additional 30% of their basic wage for the first eight hours, while overtime work warrants an extra 30% of the hourly rate.
For employees working on special non-working days that also coincide with their rest day, an additional 50% of their basic wage is provided for the first eight hours. Overtime workers on these days will receive an extra 30% of their hourly rate.
