Payroll, HR & labor compliance
Holiday pay rules in the Philippines: regular holidays and special days
How to pay regular holidays, special non-working days, double holidays and holidays on rest days in the Philippines, with a pay rate table and payroll examples.
Philippine holiday pay depends on the type of holiday and whether the employee worked. On a regular holiday, employees receive 100% of their daily wage even if they do not work, and 200% if they work. On a special non-working day, the rule is no work, no pay (unless a company policy or agreement says otherwise), and work is paid at 130%.
Holidays for each year are confirmed by presidential proclamation, and additional special days are often declared during the year. Keep your payroll calendar updated from official announcements.
Types of holidays
Regular holidays are set by law. They 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. The dates of movable holidays are proclaimed each year.
Special non-working days are declared by law or proclamation, such as Ninoy Aquino Day, All Saints' Day, the Feast of the Immaculate Conception, Christmas Eve, the last day of the year and Chinese New Year, plus local special days in specific cities or provinces.
Special working days are observed but treated as ordinary working days for pay.
Holiday pay rate table
| Day type | Did not work | Worked (first 8 hours) | Overtime per hour |
|---|---|---|---|
| Regular holiday | 100% | 200% | 260% |
| Regular holiday on a rest day | 100% | 260% | 338% |
| Double regular holiday | 200% | 300% | 390% |
| Special non-working day | No pay (unless policy) | 130% | 169% |
| Special non-working day on a rest day | No pay (unless policy) | 150% | 195% |
| Special working day | Ordinary rules | 100% | 125% |
Percentages are of the employee's daily or hourly rate. Night work also earns night shift differential. See overtime pay computation for more on overtime.
Conditions for unworked regular holiday pay
To receive pay for an unworked regular holiday, an employee generally must be present or on paid leave on the workday immediately before the holiday. If the day before is a rest day or non-working day, look at the last working day before it. When two regular holidays fall in a row, such as Maundy Thursday and Good Friday, specific rules apply to the second day, so configure them carefully.
Who is not covered?
Holiday pay rules do not apply to certain employees, including managerial employees, field personnel and others excluded under the Labor Code, and retail and service establishments regularly employing fewer than ten workers. Most medium and large companies are covered across all branches.
Payroll examples
An employee has a daily rate of ₱800.
- Regular holiday, did not work (present the day before): ₱800 × 100% = ₱800.
- Regular holiday, worked 8 hours: ₱800 × 200% = ₱1,600.
- Regular holiday on rest day, worked 8 hours: ₱800 × 260% = ₱2,080.
- Special non-working day, worked 8 hours: ₱800 × 130% = ₱1,040.
- Special day, did not work: no pay, unless policy or CBA grants it.
For monthly-paid employees, unworked regular holidays are usually already included in the monthly salary, depending on the factor used to compute the daily rate. The holiday premium for work done must still be added.
Making holidays reliable in payroll
Holiday errors cluster around three things: an outdated holiday calendar, local holidays that apply to only some branches, and employees whose rest days differ from the standard schedule. A dependable setup includes:
- One holiday calendar updated from official proclamations, with local holidays assigned to the right branches
- Employee-level schedules so the system knows whether a holiday falls on a rest day
- Attendance rules that check the day-before condition automatically
- Review reports showing every holiday premium paid in the cutoff
Cirquolus Timekeeping manages work schedules and attendance, and Cirquolus Payroll computes the resulting pay with approvals before release.
Frequently asked questions
How much is holiday pay on a regular holiday?
If the employee does not work, 100% of the daily wage, subject to the day-before condition. If they work, 200% for the first eight hours.
Do employees get paid on special non-working days?
Only if they work, at 130% of the daily rate, unless a company policy, practice or CBA grants pay for unworked special days.
What is double holiday pay?
When two regular holidays fall on the same day, an employee who works receives 300% of the daily rate for the first eight hours. If they do not work, they generally receive 200%.
Are local holidays paid?
Local special days declared for a city or province apply to establishments in that locality. Assign them only to the affected branches in your holiday calendar.
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