1. For regular holidays namely: New Year's Day (Jan1), Maundy Thursday, Good Friday, Araw ng Kagitingan (Monday nearest Apr9), Labor Day (Monday nearest May1), Independence Day (Monday nearest Jun12), National Heroes Day (Last Monday of Aug), Bonifacio Day (Monday nearest Nov30), Eidul Fitr (end of Ramadan), Christmas Day (Dec25), Rizal Day (Monday nearest Dec30), the following rules apply:
a. If it is an employee's regular workday
~ If unworked: 100%
~ If worked: 1st 8 hours - 200%. Excess of 8 hours - plus 30% of hourly rate
b. If it is an employee's rest day
~ If unworked: 100%
~ If worked: 1st 8 hours - plus 30% of 200%. Excess of 8 hours - plus 30% of hourly rate.
2. For declared special days such as Special Non-Working Day, Special Public Holiday, Special National Holiday, in addition to the 2 nationwide special days (Nov1 and Dec31), the following rules shall apply:
~ If unworked: No pay, unless there is a company policy/practice granting payment of wages on special days even if unworked.
~ If worked: 1st 8 hours - plus 30% of the daily rate of 100%. Excess of 8 hours - plus 30% of hourly rate on said day.
~ If falling on the employee's rest day and if worked: 1st 8 hours - plus 50% of the daily rate of 100%. Excess of 8 hours - plus 30% of hourly rate on said day.
3. For those declared as special working holidays, the following rules apply:
~ For work performed: 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.
Sources:
1) DOLE Memorandum Circular No.01. March 8, 2004
2) Republic Act No. 9492
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