The holiday pay is mandated by the Labor

Code of the Philippines, specifically under

Presidential Decree No. 442, also known as
the "Labor Code of the Philippines." The
specific provisions regarding holiday pay can
be found in Article 94 of the Labor Code.

Article 94 of the Labor Code states that:

• Every worker shall be paid his regular daily

wage during regular holidays, except in
retail and service establishments regularly
employing less than ten (10) workers;
• The employer may require an employee to
work on any holiday but such employee
shall be paid a compensation equivalent to
twice his regular rate
 EMPLOYEES NOT ENTITLED TO HOLIDAY PAY:

A. Government employees and those employed in

government - owned or controlled corporations;
B. Managerial employees;
C. Officers and members of managerial staff;
D. Domestic helpers;
E. Persons in the personal service of another;
F. Employees of retail and service establishments
regularly employing less than 10 workers;
G. Field personnel and other employees whose time
and performance is unsupervised by the
employer;
H. Members of the family of the employer who are
dependent upon him for support.
I. Workers paid by results.
 REGULAR HOLIDAYS for the year 2023

New Year’s Day January 1

Araw ng Kagitingan April 10

Maundy Thursday April 6

Good Friday April 7

Eid’l Fitr April 21

Labor Day May 1

Independence Day June 12

Eid’l Adha June 28

National Heroes Day August 28

Bonifacio Day November 27

Christmas Day December 25

Rizal Holiday December 30

 SPECIAL (NON-WORKING) HOLIDAYS for the year 2023

EDSA People Power

February 24
Revolution Anniversary

Black Saturday April 8

Ninoy Aquino Day August 21

All Saint’s Day November 1

Feast of the Immaculate

December 8
Conception of Mary

Last Day of the Year December 31

Additional Special (Non-Working) Holidays:

All Soul’s Day November 2

Day After New Year’s Day January 2

Barangay and Sangguniang

October 30
Kabataan Elections (BSKE)
 HOLIDAY PAY
COMPUTATIONS
DID NOT WORK
WORKED
HOLIDAY + OVERTIME
HOLIDAY + REST DAY
HOLIDAY + REST DAY + OVERTIME
DOUBLE HOLIDAY
DID NOT WORK DURING HOLIDAY
 REGULAR HOLIDAY
An employee who did NOT work on a REGULAR HOLIDAY
should receive 100% of their daily rate.

REGULAR HOLIDAY RATE (did not work) = 100% of Daily Rate

For example: Answer:

Hindi nagtrabaho ang isang Babayaran pa rin siya ng
employee na may daily rate of PHP 610 kahit
PHP 610 during Christmas Day hindi siya pumasok sa
(December 25). trabaho for that day.
 SPECIAL NON-WORKING HOLIDAY
An employee who did NOT work on a SPECIAL
NON-WORKING HOLIDAY will receive no pay for that day;
“No Work, No Pay” Policy
SNW HOLIDAY RATE (did not work) = No Work, No Pay

For example:
Answer:
Hindi nagtrabaho ang isang
Wala siyang bayad for that
employee na may daily rate of
day since hindi siya
PHP 610 during BSKE Elections
pumasok sa trabaho.
(October 30).
WORKED DURING HOLIDAY
 REGULAR HOLIDAY
An employee who worked on a REGULAR HOLIDAY
should receive 200% of their daily rate.

REGULAR HOLIDAY RATE = Daily Rate × 200%

For example: Answer:

Nagtrabaho ang isang employee PHP 610 × 2 (double ng
na may daily rate of PHP 610 kanyang daily rate).
during Christmas Day PHP 1,220 ang ibabayad sa
(December 25). kanya for that day.
 Bakit/Paano naging 200% or Double Pay?:
100% = GUARANTEED pay for the Regular Holiday
100% = pay for the 8 hours
Let’s Solve:
An employee in Cavite worked
during Labor Day (May 1).
How much is their pay for that day?
 SPECIAL NON-WORKING HOLIDAY
An employee who worked on a SPECIAL NON-WORKING
HOLIDAY should receive an additional 30% of their daily rate.

SNW HOLIDAY RATE = Daily Rate × 130%

For example:
Answer:
Nagtrabaho ang isang
PHP 610 × 1.30 = PHP 793
employee na may daily rate of
PHP 793 ang ibabayad sa
PHP 610 during BSKE Elections
kanya for that day.
(October 30).
 Let’s Solve:
An employee in Palawan worked during the EDSA
Revolution Anniversary (February 24).
How much is their pay for that day?
WORKED DURING HOLIDAY
WITH OVERTIME
 REGULAR HOLIDAY
An employee who worked more than 8 hours
on a REGULAR HOLIDAY should receive an
additional 30% of their hourly rate.
NOTE:
Since Overtime Pay is computed PER HOUR, it’s important to
know how to get the Hourly Rate.
𝑫𝒂𝒊𝒍𝒚 𝑹𝒂𝒕𝒆
Hourly Rate (ordinary working day) = 𝟖

𝑹𝑬𝑮𝑼𝑳𝑨𝑹 𝑯𝑶𝑳𝑰𝑫𝑨𝒀 𝑹𝑨𝑻𝑬

Hourly Rate (holiday) = 𝟖
 TOTAL PAY =
REGULAR HOLIDAY RATE + (Hourly Rate × 130% × OT hours)

Bakit 130% at hindi 125%?:

The Labor Code of the Philippines (Article 87) states that:
• 25% (or 125%) is applicable to employees that rendered
overtime during regular working days.
• 30% (or 130%) is applicable to employees that rendered
overtime during rest days and holidays.
 For example:
Nagtrabaho ang isang employee na may
daily rate of PHP 610 during Christmas Day
(December 25) at nag-overtime for 5 hours.

Answer:
PHP 610 × 2 = PHP 1,220 (REGULAR HOLIDAY RATE)
PHP 1,220 / 8 = 152.5 (Hourly Rate)
1,220 + (152.5 × 1.30 × 5)
1,220 + 991.26 = 2,211.25

TOTAL PAY = PHP 2,211.25 ang ibabayad

sa kanya for that day.
 Let’s Solve:
An employee working in Cotabato completed their shift
during Labor Day (May 1) and rendered 3 hours of
overtime work. How much is their total pay for that day?
 SPECIAL NON-WORKING HOLIDAY
An employee who worked more than 8 hours
on a SPECIAL NON-WORKING HOLIDAY should receive an
additional 30% of their hourly rate.

NOTE:
Since Overtime Pay is computed PER HOUR, it’s important to
know how to get the Hourly Rate.
𝑫𝒂𝒊𝒍𝒚 𝑹𝒂𝒕𝒆
Hourly Rate (ordinary working day) =
𝟖

𝑺𝑵𝑾 𝑯𝑶𝑳𝑰𝑫𝑨𝒀 𝑹𝑨𝑻𝑬

Hourly Rate (holiday) = 𝟖
 TOTAL PAY =
SNW HOLIDAY RATE + (Hourly Rate × 130% × OT hours)

Bakit 130% at hindi 125%?:

The Labor Code of the Philippines states that:
• 25% (or 125%) is applicable to employees that rendered
overtime during regular working days.
• 30% (or 130%) is applicable to employees that rendered
overtime during rest days and holidays.
 For example:
Nagtrabaho ang isang employee na may
daily rate of PHP 610 during BSKE Elections
(October 30) at nag-overtime for 5 hours.

Answer:
PHP 610 × 1.30 = PHP 793 (SNW HOLIDAY RATE)
PHP 793 / 8 = 99.13 (Hourly Rate)
793 + (99.13 × 1.30 × 5)
793 + 644.35 = 1,437.35

TOTAL PAY = PHP 1,437.35 ang ibabayad

sa kanya for that day.
 Let’s Solve:
An employee working in Pangasinan completed their shift
during Black Saturday Day (April 8) and rendered 3 hours of
overtime work. How much is their total pay for that day?
WORKED DURING HOLIDAY
AND REST DAY
 REGULAR HOLIDAY
An employee who worked on a REGULAR HOLIDAY
which falls on their REST DAY should receive an
additional 30% of their daily rate of 200%.
REGULAR HOLIDAY RATE on REST DAY =
Daily Rate × 200% × 130% or Daily Rate × 260%
For example:
Answer:
Nagtrabaho ang isang employee
PHP 610 × 2.60 = 1,586
na may daily rate of
PHP 1,586 ang ibabayad sa
PHP 610 during Christmas Day
kanya for that day.
(December 25) and Rest Day.
 Let’s Solve:
An employee in Ifugao worked during New Year’s
Day (January 1) which also falls on their Rest Day.
How much is their pay for that day?
 SPECIAL NON-WORKING HOLIDAY
An employee who worked on a SPECIAL NON-WORKING
HOLIDAY which falls on their REST DAY should receive an
additional 50% of the daily rate.
SNW HOLIDAY RATE on REST DAY = Daily Rate × 150%

For example:
Answer:
Nagtrabaho ang isang employee
PHP 610 × 1.50 = 915
na may daily rate of
PHP 915 ang ibabayad sa
PHP 610 during BSKE Elections
kanya for that day.
(October 30) and Rest Day.
 Let’s Solve:
An employee in Bukidnon worked during All Soul’s
Day (November 2) which also falls on their Rest Day.
How much is their pay for that day?
 WORKED DURING HOLIDAY
AND REST DAY WITH OVERTIME
 REGULAR HOLIDAY
An employee who worked more than 8 hours
on a REGULAR HOLIDAY which falls on their REST DAY
should receive an additional 30% of their hourly rate.
TOTAL PAY =
REGULAR HOLIDAY RATE on REST DAY +
(Hourly Rate × 130% × OT hours)

𝑹𝑬𝑮𝑼𝑳𝑨𝑹 𝑯𝑶𝑳𝑰𝑫𝑨𝒀 𝑹𝑨𝑻𝑬 𝒐𝒏 𝑹𝑬𝑺𝑻 𝑫𝑨𝒀

Hourly Rate (holiday) = 𝟖
 For example:
Nagtrabaho ang isang employee na may
daily rate of PHP 610 during Christmas Day (December 25)
and Rest Day at nag-overtime for 5 hours.

Answer:
PHP 610 × 2.60 = PHP 1,586 (REGULAR HOLIDAY RATE on REST DAY)
PHP 1,586 / 8 = 198.25 (Hourly Rate)
1,586 + (198.25 × 1.30 × 5)
1,586 + 1,288.63 = 2,874.63

TOTAL PAY = PHP 2,874.63 ang ibabayad

sa kanya for that day.
 Let’s Solve:
An employee in Guimaras worked during Independence
Day (June 12) which also falls on their Rest Day.
They also rendered 3 hours of overtime work.
How much is their total pay for that day?
 SPECIAL NON-WORKING HOLIDAY
An employee who worked more than 8 hours on a SPECIAL
NON-WORKING HOLIDAY which falls on their REST DAY should
receive an additional 30% of the daily rate.

TOTAL PAY =
SNW HOLIDAY RATE on REST DAY +
(Hourly Rate × 130% × OT hours)

𝑺𝑵𝑾 𝑯𝑶𝑳𝑰𝑫𝑨𝒀 𝑹𝑨𝑻𝑬 𝒐𝒏 𝑹𝑬𝑺𝑻 𝑫𝑨𝒀

HOURLY RATE (holiday) =
𝟖
 For example:
Nagtrabaho ang isang employee na may
daily rate of PHP 610 during BSKE Elections (October 30)
and Rest Day at nag-overtime for 5 hours.

Answer:
PHP 610 × 1.50 = PHP 915 (SNW HOLIDAY RATE on REST DAY)
PHP 915 / 8 = 114.38 (Hourly Rate)
915 + (114.38 × 1.30 × 5)
915 + 743.47 = 1,658.47

TOTAL PAY = PHP 1,658.47 ang ibabayad

sa kanya for that day.
 Let’s Solve:
An employee in Cagayan worked during Ninoy Aquino
Day (August 21) which also falls on their Rest Day.
They also rendered 3 hours of overtime work.
How much is their total pay for that day?
DID NOT WORK DURING A
DOUBLE REGULAR HOLIDAY
 DOUBLE REGULAR HOLIDAY
An employee who did not work on a DOUBLE REGULAR
HOLIDAY should receive 200% of their daily rate.
DOUBLE REGULAR HOLIDAY RATE (did not work) =
Daily Rate × 200%

NOTE:
• Double Holiday happens when there are two holidays fall on
the same day, for example, if Araw ng Kagitingan falls on the
same day as Maundy Thursday or Good Friday.
• This happens because some holidays have moveable dates –
for example, Maundy Thursday and Good Friday.
 Bakit/Paano naging 200%?:
100% = GUARANTEED pay for the Regular Holiday 1
100% = GUARANTEED pay for the Regular Holiday 2

For example: Answer:

Hindi nagtrabaho ang isang
employee na may daily rate of
PHP 610 during Araw ng
Kagitingan and Good Friday
(same day).
PHP 610 × 2 = 1,220.
PHP 1,220 ang ibabayad
sa kanya kahit hindi siya
pumasok sa trabaho for
that day.
 WORKED DURING A
DOUBLE REGULAR HOLIDAY
 DOUBLE REGULAR HOLIDAY
An employee worked on a DOUBLE REGULAR HOLIDAY
should receive 300% of their daily rate.
DOUBLE REGULAR HOLIDAY RATE = Daily Rate × 300%

Bakit/Paano naging 300%?:

100% = GUARANTEED pay for the Regular Holiday 1
100% = GUARANTEED pay for the Regular Holiday 2
100% = pay for the 8 hours
 For example:
Nagtrabaho ang isang
employee na may daily rate of
PHP 610 during Araw ng
Kagitingan and Good Friday
(same day).
Answer:
PHP 610 × 3 = 1,830.
PHP 1,830 ang ibabayad
sa kanya kahit hindi siya
pumasok sa trabaho for
that day.
 WORKED DURING A
DOUBLE REGULAR HOLIDAY
WITH OVERTIME
 DOUBLE REGULAR HOLIDAY
An employee who worked more than 8 hours
on a REGULAR HOLIDAY should receive an
additional 30% of their hourly rate.

TOTAL PAY = DOUBLE REGULAR HOLIDAY RATE +

(Hourly Rate × 130% × OT hours)

𝑫𝑶𝑼𝑩𝑳𝑬 𝑹𝑬𝑮𝑼𝑳𝑨𝑹 𝑯𝑶𝑳𝑰𝑫𝑨𝒀 𝑹𝑨𝑻𝑬

Hourly Rate (holiday) = 𝟖
 Let’s Solve:
An employee working in Cebu completed their shift
during Araw ng Kagitingan and Maundy Thursday.
They also rendered 3 hours of overtime work.
How much is their total pay for that day?
 WORKED DURING A DOUBLE
REGULAR HOLIDAY AND REST DAY
 DOUBLE REGULAR HOLIDAY
An employee who worked on a DOUBLE REGULAR
HOLIDAY which falls on their REST DAY should receive an
additional 30% of their daily rate of 300%.

DOUBLE REGULAR HOLIDAY RATE on REST DAY =

Daily Rate × 300% × 130% or Daily Rate × 390%
 For example:
Answer:
Nagtrabaho ang isang employee na
PHP 610 × 3.90 = 2,379
may daily rate of PHP 610 during
PHP 2,379 ang ibabayad
Araw ng Kagitingan, Good Friday,
sa kanya for that day.
and Rest Day.
 WORKED DURING A DOUBLE
REGULAR HOLIDAY AND REST DAY
WITH OVERTIME
 DOUBLE REGULAR HOLIDAY
An employee who worked more than 8 hours on a
DOUBLE REGULAR HOLIDAY which falls on their REST DAY
should receive an additional 30% of hourly rate.
TOTAL PAY = DOUBLE REGULAR HOLIDAY RATE on REST DAY +
(Hourly Rate × 130% × OT hours)

𝑫𝑶𝑼𝑩𝑳𝑬 𝑹𝑬𝑮𝑼𝑳𝑨𝑹 𝑯𝑶𝑳𝑰𝑫𝑨𝒀 𝑹𝑨𝑻𝑬 𝒐𝒏 𝑹𝑬𝑺𝑻 𝑫𝑨𝒀

Hourly Rate (holiday) = 𝟖
 Let’s Solve:
An employee working in Maguindanao completed their shift
during Araw ng Kagitingan and Good Friday which also falls
on their Rest Day. They also rendered 3 hours of overtime
work. How much is their total pay for that day?
 COMPUTATION EXAMPLE
WITHOUT SHORTCUT
(LALABAS SA FINAL EXAM)
Furina, who works as a Bank Teller
in Leyte, completed her
shift from 12 PM to 10 PM
on November 27, 2023 which also
happened to be her Rest Day.
COMPUTATION EXAMPLE
WITH SHORTCUT
On December 31, 2023, Venti, a Nurse who is residing and working in Tarlac completed
his shift from 9 AM to 8 PM. How much is his total pay for that day?
 Faruzan, a housemaid in Pasig City worked on
December 30, 2023 from 12 PM to 8 PM. How
much is her holiday pay?

None. According to the Labor Code

of the Philippines, domestic helpers,
including housemaids, are generally
exempted from holiday pay
entitlements.