1.

SPECIAL (NON-WORKING HOLIDAYS

- Not paid if unworked
- Sometimes observed in a locality
• EDSA People Power Revolution Anniversary
• Black Saturday
• Ninoy Aquino Day
• All Saint’s Day
• Feast of the Immaculate Conception of Mary
• Last Day of the Year
• Additional Special (non-working) day -Jan.2 •
Additional Special (Non-working day) -Nov. 2

2. REGULAR HOLIDAYS:
- paid even if unworked
- observed throughout the country
- Rate is TWICE if worked
• New Year’s Day - •
Maundy Thursday - •
Good Friday -
• Rizal Day - •
Christmas Day - •
Bonifacio Day - •
National Heroes Day
-• Independence
Day -
• Labor Day –

Source: Holidays | Official Gazette of the Republic of the Philippines (2023)

 Overtime premium
Work performed beyond the normal working hours must be paid an additional
compensation equivalent to an employee’s regular wage plus at least 25% thereof.

Employees who work beyond 8 hours on a holiday or rest day shall also be paid an
additional compensation equivalent to the rate of the first 8 hours plus at least 30%
thereof.

Undertime work on a normal workday shall not be offset by overtime work on any other
workday. Philippine labor laws discourage the offset because the hourly rate of overtime is
higher than the hours missed when an employee works for less than 8 hours. However,
permission given to an employee to go on leave for a day in a regular work week shall not
exempt the employer from paying the additional compensation required for the overtime work
done.

 Holiday premium
Holiday pay has been defined as payment of the regular daily wage for any unworked regular
holiday. This benefit does not apply to the following employees:
a. Government employees
b. Retail and service establishments regularly employing less than ten (10) workers
c. House helpers and persons in the personal service of another
d. Managerial employees provided they meet the conditions under the Labor Code
e. Officers or members of a managerial staff provided they meet the conditions under the
Labor
Code
f. Field personnel and other employees whose time and performance are unsupervised
by the employer, including those who are engaged on task or contract basis, purely
commission basis or those who are paid a fixed amount for performing work irrespective
of the time consumed in the performance thereof.

▪ Computation of holiday pay for regular holidays.

A. Employee’s regular workday
1. If unworked – 100%
 2. If worked – 1st 8 hours – 200% while the excess of 8 hours – plus 30% of hourly rate on
said day B. Employee’s rest day
1. If unworked – 100%
2. If worked – 1st 8 hours – plus 30% of 200% while excess of 8 hours – plus 30% of hourly
rate on said day

▪ Computation of holiday pay for Special Non-Working Day

A. Employee’s regular workday
1. If unworked – No pay, unless there is a favorable company policy, practice, or collective
bargaining agreement (CBA) granting payment of wages on special days even if unworked.
2. If worked – 1st 8 hours – plus 30% of the daily rate of 100% while excess of 8 hours
– plus 30% of hourly rate on said day
B. Employee’s rest day
1. If unworked – No pay, unless there is a favorable company policy, practice, or collective
bargaining agreement (CBA) granting payment of wages on special days even if unworked.
2. if worked -1st 8 hours – plus 50% of the daily rate of 100% while excess of 8 hours – plus
30% of hourly rate on said day
▪ For those declared as special working holidays, for work performed, an employee is entitled
only to his basic rate. No premium pay is required since work performed on said days is
considered work on ordinary working days.
You can also search: Holiday pay rules out | Department of Labor and Employment (dole.gov.ph)

Examples:

1. Statement 1: Shaira works beyond 8 hours on a holiday. She shall be paid with an additional
compensation to the rate of the first 8 hours plus at least 30%.
Statement 2: Undertime work of Shaira will be offset by overtime work on any other workday.

Ans: S1: True

S2: FALSE it cannot be offset with overtime work

2. Work performed beyond the normal working hours must be paid an additional compensation
equivalent to an employee's regular wage plus at least ____ thereof.

Ans: Work performed beyond the normal working hours must be paid an additional
compensation equivalent to an employee’s regular wage plus at least 25% thereof.

3. Rizal Day is a regular holiday. If MJ is required to work during the Rizal Day by her employer
Shaira, the additional compensation MJ will receive is at least:

Ans: 100%
Explanation: The TOTAL COMPENSATION of a regular holiday when worked, is 200% or
twice his regular salary. Therefore, the ADDITIONAL COMPENSATION received is half of the
200%, which is 100%.

4. Marcy's rest day is EVERY SUNDAY. All Saint's Day is a special non-working holiday. If All Saint's
Day happened to fall on a Sunday, and Marcy was required to work, she shall be paid an ADDITIONAL
compensation of at least:

Ans: 50%
Explanation: Rest Day on a Special Non-Working Holiday is entitled to a PLUS 50% of the
daily rate of 100%. Therefore, the ADDITIONAL COMPENSATION is 50%.

5. Christine, Allen, Camille and Kashica who work beyond 8 hours on a holiday or rest day shall also
be paid an additional compensation equivalent to the rate of the first 8 hours plus at least ____
thereof.

Ans: 30%