There are two kinds of holidays in the Philippines – regular and special nonworking days.

 

Regular Holidays 

Regular Holidays are fixed dates set by law that hold a significant cultural, national, or religious importance. These are usually celebrated or observed nationwide. There are twelve (12) regular holidays in a year:

Date

Holiday

January 1 

New Year

Movable Date

Maundy Thursday

Movable Date

Good Friday

April 9

Day of Valor

May 1 

Labor Day

June 12 

Independence Day

Last Monday of August

National Heroes Day

November 30 

Bonifacio Day

December 25 

Christmas Day

December 30 

Rizal Day

Movable Date

Eid’l Fitr

Movable Date

Eidul Adha

 

Work during regular holidays is often suspended or reduced.

 

Special Non-Working Days 

Special Non-Working Days are dates enacted by Congress or declared by the President. These may or may not commemorate a special occasion.

For example, President Rodrigo Duterte has declared October 31, 2017 a special nonworking day. The day is not significant other than it precedes All Saints’ Day on November 1, a regular holiday where Filipinos honor their dead. Declaring the eve of the holiday a special nonworking day allows people to return to their hometowns and ”strengthen family ties by providing more time for the traditional All Saints’ Day commemorative activities.”

There are 3 special days under Executive Order No. 292 as amended by RA 9849 that shall be observed in the Philippines:

                                                 August  21       –       Ninoy Aquino Day

                                                November 1     –        All Saints Day

                                               December 31    –        New Year’s Eve

Employees who work during regular holidays and special nonworking days are to be compensated over and above their regular overtime rate. The chart below contains the formulas for determining holiday pay rates.

 

Pay Rule Chart

ConditionsRegular holidaysSpecial non-working days
Did not workDaily wage + COLA(Cost of Living allowance)No pay, unless indicated employee’s contract or Collective Bargaining Agreement or CBD
Did work(Daily wage + COLA) x 2Daily wage x 1.3
Overtime work[(Daily wage + COLA) x 2] + (Hourly rate x No. of extra hours x 2.6 )(Daily wage x 1.3) + (Hourly wage x number of extra hours x 1.69)
Worked on a rest day (weekend)[(Daily wage + COLA) x 2] + [(Daily wage x 2) x 0.30]Daily wage x 1.5
Worked overtime on a rest day (weekend)[(Daily wage + COLA) x 2] + [(Daily rate x .30) x 2] + (Hourly rate x No. extra hours x 2.6)(Daily rate x 1.5) + (Hourly wage x No. of extra hours x 1.95)

 

Cost of Living Allowance (COLA)

Cost of Living Allowance (COLA) is a periodic adjustment in wages to balance out the effects of inflation.

The condition so that an employee will be entitled to holiday pay is as follows:

  • The employee should present on the workday immediately preceding the regular holiday; or
  • The employee should be on leave of absence with pay on the day immediately preceding the regular holiday.

 

Exceptions

Employees who are not entitled to holiday pay include:

  • Government employees
  • Those working in retail and service establishments that regularly have less than 10 employees
  • Domestic helpers and persons in the personal service of others
  • Managerial employees as defined in Book Three of the Omnibus Rules to Implement the Labor Code of the Philippines.
  • Field personnel whose time and performance is unsupervised by the employer. This includes employees who are on contract, paid on commission, or paid a fixed rate for doing work irrespective of the time consumed.

 

Exceptions

  • Teachers and faculty members of private schools, colleges, and universities may not be paid for the regular holidays during semestral break. However, they will be paid for regular holidays that occur when students are on their Christmas break.
  • Seasonal workers may not receive holiday pay during their off-season.
  • Workers without regular work days are entitled to the benefits of holiday pay.