Philippine labor law gives extra pay for work on holidays, rest days and at night. The rules come from the Labor Code and DOLE's yearly holiday pay advisories. Most private-sector rank-and-file employees are covered; managerial employees, field personnel and some small retail and service establishments with fewer than ten workers are exempt from regular holiday pay.
Regular holidays vs special non-working days
Regular holidays include New Year's Day, Maundy Thursday, Good Friday, Araw ng Kagitingan, Labor Day, Independence Day, National Heroes Day, Bonifacio Day, Christmas Day, Rizal Day, Eid'l Fitr and Eid'l Adha. Special non-working days include Chinese New Year, EDSA Anniversary (when declared), Black Saturday, Ninoy Aquino Day, All Saints' Day and its eve, Feast of the Immaculate Conception, Christmas Eve and New Year's Eve. The exact list for each year is set by presidential proclamation.
Pay rates at a glance
| Situation | Rate (of daily wage) |
|---|---|
| Regular holiday, not worked | 100% |
| Regular holiday, worked (first 8 hours) | 200% |
| Regular holiday + rest day, worked | 260% |
| Double regular holiday, worked | 300% |
| Special non-working day, not worked | No work, no pay (unless policy) |
| Special non-working day, worked | 130% |
| Special day + rest day, worked | 150% |
| Ordinary rest day, worked | 130% |
Overtime beyond 8 hours on any of these days adds 30% of the hourly rate for that day. On an ordinary working day, overtime is 125% of the regular hourly rate. Night shift differential is at least 10% of the applicable hourly rate for each hour worked between 10:00 PM and 6:00 AM.
Worked example: ₱800 daily rate
- Regular holiday, not worked: ₱800.
- Regular holiday, worked 8 hours: ₱800 × 200% = ₱1,600.
- Regular holiday, worked 10 hours: hourly holiday rate is ₱1,600 ÷ 8 = ₱200; overtime is ₱200 × 130% × 2 = ₱520; total ₱2,120.
- Regular holiday on your rest day, 8 hours: ₱800 × 260% = ₱2,080.
- Special non-working day, 8 hours: ₱800 × 130% = ₱1,040.
- Special day on rest day, 8 hours: ₱800 × 150% = ₱1,200.
Skip the manual math with the overtime and holiday pay calculator, which handles overtime hours and night differential.
Monthly-paid employees
If you are paid a fixed monthly salary that already covers all days of the year (factor 365 or 313 depending on your company), your unworked regular holidays are already included in your salary. When you work on a holiday, you receive the additional premium (an extra 100% for regular holidays, or 30% for special days) on top of your monthly pay. Ask HR which divisor your company uses to compute your daily rate.
Tips
Keep a copy of your time records, check your payslip after every holiday period, and raise discrepancies with HR first. Unresolved issues can be brought to DOLE through the Single Entry Approach (SEnA) for free mediation. Holiday premiums are taxable unless you are a minimum wage earner, so use the net pay calculator to see the effect on take-home pay.