PAYMENT OF WAGES ON REGULAR HOLIDAYS, SPECIAL

(NON-WORKING DAYS) & SPECIAL HOLIDAYS FOR THE

YEAR 2014
Proclamation No. 655 dated 25 September 2013 designates
12 regular holidays, and seven special non-working days, for
the year 2014.
For compliance with the law on holiday pay, the Department
of Labor and Employment issued the following guidelines for
holiday pay computation.
REGULAR HOLIDAYS
New Years Day, January 1 (Wednesday)
Araw ng Kagitingan April 9 (Wednesday)
Maundy Thursday, April 17
Good Friday, April 18
Labor Day, May 1 (Thursday)
Independence Day, June 12 (Thursday)
National Heroes Day, August 25 (Last Monday of
August)
Bonifacio Day, November 30 (Sunday)
Christmas Day, December 25 (Thursday)
Rizal Day, December 30 (Tuesday)
* The dates of the observance of Eidl Fitr and Eidul Adha are
yet to be proclaimed
Holiday Pay Computation
If the employee did not work, he/she shall be paid
100 percent of his/her salary for that day. Computation:
(Daily rate + Cost of Living Allowance [COLA]) x
100%. The COLA is included in the computation of
holiday pay.
If the employee worked, he/she shall be paid 200
percent of his/her regular salary for that day for the first
eight hours. Computation: (Daily rate + COLA) x 200%.
The COLA is also included in computation of holiday pay.
 If the employee worked in excess of eight hours
(overtime work), he/she shall be paid an additional 30
percent of his/her hourly rate on said day. Computation:
Hourly rate of the basic daily wage x 200% x 130% x
number of hours worked.- If the employee worked during
a regular holiday that also falls on his/her rest day,
he/she shall be paid an additional 30 percent of his/her
daily rate of 200 percent. Computation: (Daily rate +
COLA) x 200%] + (30% [Daily rate x 200%)].
If the employee worked in excess of eight hours
(overtime work) during a regular holiday that also falls
on his/her rest day, he/she shall be paid an additional 30
percent of his/her hourly rate on said day. Computation:
(Hourly rate of the basic daily wage x 200% x 130% x
130% x number of hours worked)
SPECIAL (NON-WORKING DAYS)
Chinese New Year, 31 January (Friday)
Black Saturday, April 19
Ninoy Aquino Day, August 21 (Thursday)
All Saints Day, November 1 (Saturday)

Additional special (non-working) days

December 24 (Wednesday)
December 26 (Friday)
Last Day of the Year, December 31 (Wednesday)

Holiday Pay Computation

If the employee did not work, the no work, no pay
principle shall apply, unless there is a favorable
company policy, practice, or collective bargaining
agreement (CBA) granting payment on a special day.
If the employee worked, he/she shall be paid an
additional 30 percent of his/her daily rate on the first
eight hours of work. Computation: [(Daily rate x 130%)
+ COLA).
 If the employee worked in excess of eight hours
(overtime work), he/she shall be paid an additional 30
percent of his/her hourly rate on said day. Computation:
(Hourly rate of the basic daily wage x 130% x 130% x
number of hours worked).
If the employee worked during a special day that also
falls on his/her rest day, he/she shall be paid an
additional fifty percent of his/her daily rate on the first
eight hours of work. Computation: [(Daily rate x 150%)
+ COLA].
If the employee worked in excess of eight hours
(overtime work) during a special day that also falls on
his/her rest day, he/she shall be paid an additional 30
percent of his/her hourly rate on said day. Computation:
(Hourly rate of the basic daily wage x 150% x 130% x
number of hours worked)