The Philippines recognizes various holidays that are categorized as either regular holidays or special (nonworking) days. Employees are entitled to the following 8 paid holidays:
- New Year’s Day – January 1
- Maundy Thursday
- The Day of Valor – (Bravery Day) – April 9
- Good Friday
- Labor Day – May 1
- Independence Day – June 11
- Christmas Day – December 25
- Rizal Day – December 30
In addition, the government each year announces several special holidays, which may change from year to year. These include:
- Chinese New Year
- Festival of Sacrifice
- End of Ramadan
- Ninoy Aquino Day
- National Heroes Day
- All Saint’s Day
- Bonifacio Day
- Christmas Eve
- Last Day of the Year
Right to Holiday Pay
Every employee shall be paid their regular daily wage during regular holidays, except in retail and service establishments regularly employing less than 10 employees.
The employer may require an employee to work on any holiday but such employee shall be paid a compensation equivalent to twice their regular rate.
“Holiday” includes New Year’s Day, Maundy Thursday, Good Friday, the ninth of April, the first of May, the twelfth of June, the fourth of July, the thirtieth of November, the twenty-fifth and thirtieth of December, and the day designated by law for holding a general election.
Special Working Holidays
An employee who works on a special working holiday is entitled only to their basic rate. No premium pay is required since work performed on said days is considered work on ordinary working days. Following are some of the common special working days –
- All Soul’s Day
- Christmas Eve
- Last day of the year
Successive Regular Holidays
In case of 2 successive regular holidays, like Maundy Thursday and Good Friday, an employee may not be paid for both holidays, if absent from work on the day immediately preceding the first holiday, unless they work on the first holiday, in which case they are entitled to holiday pay (100% of the regular wages) on the second holiday.
For example – In case, Thursday and Friday are both holidays, and an employee is absent on Wednesday, in such a scenario, the employee will not get paid for both holidays unless they worked on Wednesday. But, if an employee has worked on Thursday, then shall be paid for the holiday on Friday.
Considering the same scenario, but the employee is absent on both Wednesday and Thursday, in such a case they will not get paid for Friday.
Double Holiday
A double holiday happens when there are two holidays that fall on the same day. For example, if Araw ng Kagitingan falls on the same day as Maundy Thursday or Good Friday. Labor Code of the Philippines, Article 94.
Rule of Absences for Holidays
In case, an absent employee is paid the workday immediately preceding a regular holiday, then they shall be entitled to holiday pay for regular holidays. An absent employee is said to be paid when they have applied for leave for the day’s absence and the same was approved by the employer.
The same rule applies even in the case of successive holidays. If an absent employee is paid for the workday immediately preceding a regular holiday, then they shall be entitled to holiday pay for successive holidays. And, if an absent employee is not paid for the workday immediately preceding a regular holiday, but performs work on the first regular holiday, in such case, they shall be entitled to holiday pay for the next holiday.
Payment of Wages on a Regular Holiday
- An employee who does not work on a regular holiday is entitled to be paid 100% of their salary for that day. [basic wage x 100%]
- An employee who works on a regular holiday is entitled to 200% of their salary for that day. [basic wage x 200%]
- An employee who works more than 8 hours (overtime work) on a holiday shall be paid an additional 30% of the hourly rate.
- (Hourly rate of basic wage x 200% x 130%x no of hours worked)
- An employee who works on a regular holiday which falls on their rest dayshall be paid an additional 30% of thedaily rate of 200%.(Basic wage x 200% x 130).
- An employee who works for more than 8 hours(overtime) during a regular holiday which falls on their rest day, shall be paid an additional 30% of the hourly rate. (Hourly rate of basic wage x 200% x 130% x 130%x no of hours worked).
- An employee who works the night shift on a regular holiday shall be paid at an additional 10% of the daily rate of 200%.
- An employee who works overtime on the night shift on a regular holiday shall be paid an additional 30% of the daily rate of 200%, in addition to wages for the night shift.
- An employee who works the night shift on a regular holiday which falls on the day shall be paid at the daily rate of 200%, in addition to wages for the night shift.
- An employee who works overtime on the night shift on a regular holiday, which falls on their rest day, shall be paid an additional 30% of their daily rate of 200%, in addition to wages for the night shift.
RT- Regular time
NOTE: When a regular holiday falls on a Sunday, the following Monday shall not be a holiday, unless an order is issued declaring it a special day.
Payment of Wages on a Special Holiday
- An employee who does not work on a special holiday will not be paid unless any collective agreement exists for payment on such a holiday.
- An employee who works on a special day shall be paid an additional 30% of their basic wage for the first 8 hours.
- An employee who works in excess of 8 hours(overtime) on a special holiday shall be paid an additional 30% of their hourly rate on that day.
- An employee who works on a special day that falls on their rest day shall be paid an additional 50% of the basic wage for the first 8 hours.
- An employee who works overtime on a special day that falls on their rest day shall be paid an additional 30% of the hourly rate on that day.
- An employee who works the night shift on a special holiday shall be paid in addition to the daily wage of 130% in addition to wages for the night shift.
- An employee who works overtime during the night shift on a special holiday shall be paid an additional 30% in addition to wages for the night shift.
- An employee who works the night shift on a special holiday which falls on the rest day shall be paid at the rate of 150% in addition to wages for the night shift.
- An employee who performs overtime work during the night shift on a special holiday shall be paid an additional 30% of the work on a rest day 150% in addition to wages for the night shift.
Payment of Wages on a Double Holiday
- An employee who does not work on a double holiday shall be paid at the rate of 100% of their daily wage. [basic wage x 100%].
- An employee who reports to work on a double holiday shall be paid 200% of the regular wage. [basic wage x 200%].
- An employee who works overtime on a double holiday shall be paid an additional 30% of the daily rate of 300%. [Hourly rate of the basic wage x 200% x 130% x number of hours worked].
- An employee who works on a double holiday that falls on rhe rest day shall be paid an additional 30% of his/her daily rate of 300%. [basic wage x 200%] + [30% (basic wage x 200%)].
- An employee who works overtime on a double holiday which falls on his/her rest day shall be paid an additional 30% for his/her work rate of 390%. [Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked].
- An employee who works the night shift on a double holiday is paid at the rate of 330%.
- An employee who works on the night shift on a double holiday which falls on his/her rest day shall be paid an additional 30% of the daily rate of 300% in addition to wages for the night shift.
- An employee who works overtime during the night shift on a double holiday shall be paid an additional 30% of the daily rate of 300% in addition to wages for the night shift.
- An employee who works overtime during the night shift on a double holiday which falls on his/her rest day shall be paid an additional 30% of their work at 390% in addition to wages for the night shift.
