Payment of Wages on Regular Holidays, Special (Non-Working Days) & Special Holidays for the Year 2014

Proclamation No. 655 dated 25 September 2013 designates 12 regular holidays, and seven special non-working days, for the year 2014.

For compliance with the law on holiday pay, the Department of Labor and Employment issued the following guidelines for holiday pay computation.

REgular HOlidays

  • New Year’s Day, January 1 (Wednesday)
  • Araw ng Kagitingan April 9 (Wednesday)
  • Maundy Thursday, April 17
  • Good Friday, April 18
  • Labor Day, May 1 (Thursday)
  • Independence Day, June 12 (Thursday)
  • National Heroes Day, August 25 (Last Monday of August)
  • Bonifacio Day, November 30 (Sunday)
  • Christmas Day, December 25 (Thursday)
  • Rizal Day, December 30 (Tuesday)

* The dates of the observance of Eid’l Fitr and Eidul Adha are yet to be proclaimed

Holiday Pay Computation

  • If the employee did not work, he/she shall be paid 100 percent of his/her salary for that day. Computation: (Daily rate + Cost of Living Allowance [“COLA”]) x 100%. The COLA is included in the computation of holiday pay.
  •  If the employee worked, he/she shall be paid 200 percent of his/her regular salary for that day for the first eight hours. Computation: (Daily rate + COLA) x 200%. The COLA is also included in computation of holiday pay.
  • If the employee worked in excess of eight hours (overtime work), he/she shall be paid an additional 30 percent of his/her hourly rate on said day. Computation: Hourly rate of the basic daily wage x 200% x 130% x number of hours worked.- If the employee worked during a regular holiday that also falls on his/her rest day, he/she shall be paid an additional 30 percent of his/her daily rate of 200 percent. Computation: (Daily rate + COLA) x 200%] + (30% [Daily rate x 200%)].
  •  If the employee worked in excess of eight hours (overtime work) during a regular holiday that also falls on his/her rest day, he/she shall be paid an additional 30 percent of his/her hourly rate on said day. Computation: (Hourly rate of the basic daily wage x 200% x 130% x 130% x number of hours worked)

Special (Non-Working Days)

  • Chinese New Year, 31 January (Friday)
  • Black Saturday, April 19
  • Ninoy Aquino Day, August 21 (Thursday)
  • All Saints Day, November 1 (Saturday)

Additional special (non-working) days

  • December 24 (Wednesday)
  • December 26 (Friday)
  • Last Day of the Year, December 31 (Wednesday)

Holiday Pay Computation

  • If the employee did not work, the “no work, no pay” principle shall apply, unless there is a favorable company policy, practice, or collective bargaining agreement (CBA) granting payment on a special day.
  • If the employee worked, he/she shall be paid an additional 30 percent of his/her daily rate on the first eight hours of work. Computation: [(Daily rate x 130%) + COLA).
  • If the employee worked in excess of eight hours (overtime work), he/she shall be paid an additional 30 percent of his/her hourly rate on said day. Computation: (Hourly rate of the basic daily wage x 130% x 130% x number of hours worked).
  • If the employee worked during a special day that also falls on his/her rest day, he/she shall be paid an additional fifty percent of his/her daily rate on the first eight hours of work. Computation: [(Daily rate x 150%) + COLA].
  • If the employee worked in excess of eight hours (overtime work) during a special day that also falls on his/her rest day, he/she shall be paid an additional 30 percent of his/her hourly rate on said day. Computation: (Hourly rate of the basic daily wage x 150% x 130% x number of hours worked)

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