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In general, all employees who perform work on regular workdays are entitled to receive holiday
pay as mandated by the government. However, there are several employees who are exempted
from receiving holiday pay benefits, such as:
Employees for retail and service companies with less than ten (10) regular employees
Managerial employees
Managerial staff members and officers
Government employees
Domestic helpers
Employees engaged on task, contract, or purely commission basis
Employees covered under the holiday pay rule should receive at least 100% of their salary,
regardless if they reported to work or not.
Here is how you can compute your holiday pay on Regular Holidays:
Employees who did not work. You should receive 100% of your salary for that day
regardless.
Employees who worked. (Basic Wage + COLA*) x 200%
Employees who worked overtime. (Hourly Rate x 200% x 130% x Number of Hours
Worked)
Employees who worked a full shift on their rest day. [(Basic Wage + COLA*) x
200%] + [30% (Basic Pay x 200%)]
Employees who worked overtime on their rest day. (Hourly Rate x 200% x 130% x
130% x Number of Hours Worked)
Here is how you can compute your holiday pay on Special Non-Working Holidays:
Employees who did not work. The “no work, no pay” rule applies unless your employer
has a collective bargaining agreement (CBA) that requires compensation on such a
holiday.
Employees who worked. (Basic Wage x 130%) + COLA*
Employees who worked overtime. (Hourly Rate x 130% x 130% x Number of Hours
Worked)
Employees who worked a full shift on their rest day. (Daily Rate x 150%) + COLA*
Employees who worked overtime on their rest day. (Hourly Rate x 150% x 130% x
Number of Hours Worked)
Employees who did not work. The “no work, no pay” rule also applies.
Employees who worked. (Basic Wage x 130%) + COLA*
Employees who worked overtime. (Hourly Rate x 130% x 130% x Number of Hours
Worked)
Employees who worked a full shift on their rest day. [(Basic Wage x 150%) + COLA]
Employees who worked overtime on their rest day. (Hourly Rate x 150% x 130% x
Number of Hours Worked)
On February 26, 2021 President Rodrigo Duterte reclassified 3 holidays into a new category, the
Special Working Holiday category. Such holidays are All Souls’ Day (November 2), Christmas
Eve (December 24), and New Year’s Eve (December 31).