How to Compute Your Pay for a Work Performed on a Holiday

What are the rules on regular holidays?

1. If the employee did not work:

Employee shall be paid 100% of his/her wage for that day.

[(Basic wage + COLA) x 100%]

2. For work done during regular holidays:

Employee shall be paid 200 percent of his/her wage for the first eight hours.

[(basic wage + COLA) x 200%].

3. For work done in excess of eight hours:

Employee shall be paid an additional 30 percent of his/her hourly rate for that day.

[Hourly rate of the basic wage x 200% x 130% x number of hours worked].

4. If the employee works on a regular holiday that also falls on his/her rest day:

Employee shall be paid an additional 30% of his/her basic wage of 200%.

[(basic wage + COLA) x 200%] + [30% (basic wage x 200%)].

5. For overtime work on a regular holiday that also falls on employee’s rest day”:

Employee shall be paid an additional 30 percent of his/her hourly rate for that day.

[Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked].

What are the regular holidays?

1. New Year’s Day

2. Araw ng Kagitingan

3. Maundy Thursday

4. Good Friday

5. Labor Day

6. Independence Day

7. National Heroes’Day

8. Bonifacio Day

9. Christmas Day

10.Rizal Day

11.Eid’l Fitr

12.Eid’l Adha

What are the rules on special holidays?

1. If the employee did not work, the “no work, no pay” principle shall apply.

2. For work done during the special day:

Employee shall be paid an additional 30 percent of his/her basic wage on the first eight hours of work.

[(basic wage x 130%) + COLA].

3. For work done in excess of eight hours (overtime work):

Employee shall be paid an additional 30 percent of his/her hourly rate on the said day.

[hourly rate of the basic wage x 130% x 130% x number of hours worked].

4. If an employee works on a special day that also falls on his/her rest day:

Employee shall be paid an additional 50 percent of his/her basic wage on the first eight hours of work [(basic wage x 150%) + COLA].

5. For overtime work on a special day that also falls on his/her rest day:

Employee shall be paid an additional 30 percent of his/her hourly rate on the said day

[Hourly rate of the basic wage x 150% x 130% x number of hours worked].

Are these rules applicable to all employees?

This rule shall apply to all employees except:[1]


1. Those of the government and any of the political subdivision, including government-owned and controlled corporation;

2. Those of retail and service establishments regularly employing less than ten (10) workers;

3. Domestic helpers and persons in the personal service of another;

4. Managerial employees as defined in Book Three of the Omnibus Rules to Implement the Labor Code of the Philippines;

5. Field personnel and other employees whose time and performance is 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.

What are the rules on holiday pay of certain employees?[2]


1. Private school teachers, including faculty members of colleges and universities, may not be paid for the regular holidays during semestral vacations. They shall, however, be paid for the regular holidays during Christmas vacation;

2. Where a covered employee is paid by results or output, such as payment on piece work, his holiday pay shall not be less than his average daily earnings for the last seven (7) actual working days preceding the regular holiday; Provided, however, that in no case shall the holiday pay be less than the applicable statutory minimum wage rate;

3. Seasonal workers may not be paid the required holiday pay during off-season when they are not at work;

4. Workers who have no regular working days shall be entitled to the benefits provided in this Rule.

[1] Book 3, Rule IV, Section 1, Omnibus Rules to Implement the Labor Code of the Philippines. [2] Book 3, Rule IV, Section 8, Omnibus Rules to Implement the Labor Code of the Philippines.

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