On December 16, 2019, the Department of Labor and Employment (DOLE) published a reminder bound to the private sector employers about properly paying employees who will report to work during the December holidays.
Employer Guide
Labor Secretary Silvestre Belo III issued Labor Advisory No. 12, series of 2019, which prescribes the proper payment of wages for the special non-working days and for the regular holidays.
Acting Labor Secretary Atty. Ana C. Dione, CPA issued Labor Advisory No. 19, series of 2021 (October 26th), which prescribes the payment of wages for the special non-working days, special working days and regular holidays.
For Special Non-Working Days:
If the employee did not work, the "no work, no pay" principle shall apply, unless there is a company policy, practice, or collective bargaining agreement (CBA) granting payment on a special day.
For work done during the special day, he/she shall be paid an additional 30 percent of his/her basic wage on the first eight hours of work: [(basic wage x 130%) + COLA]
For work done in excess of eight hours (overtime work), he/she 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]
If an employee works on a special day that also falls on his/her rest day, he/she shall be paid an additional 50 percent of his/her basic wage on the first eight hours of work: [(basic wage x 150%) + COLA]
For overtime work on 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 the said day: [Hourly rate of the basic wage x 150% x 130% x number of hours worked]
For Special Working Days:
For work performed on a declared Special Working Day, an employee is entitled only to his/her daily wage. No premium pay is required since work performed on the said day is considered work on an ordinary day.
For Regular Holidays:
For work done during the regular holiday, the employee shall be paid 200 percent of his/her wage for the first eight hours: [(basic wage + COLA) x 200%]
If the employee did not work, he/she shall be paid 100 percent of his/her wage for that day: [(Basic wage + COLA) x 100%]
For overtime work (work done in excess of eight hours), he/she shall be paid an additional 30 percent of his/her hourly rate on said day: [Hourly rate of the basic wage x 200% x 130% x number of hours worked]
If an employee works on a regular holiday that also falls on his/her rest day, he/she shall be paid an additional 30% of his/her basic wage of 200% [(basic wage + COLA) x 200%] + [30% (basic wage x 200%)]
For overtime work on 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 the said day [Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked]