The Philippines group their holidays into three
categories:
1. Regular holidays - the amount eligible
employees in the private sector receive—
whether they worked or not—on a regular or
special non-working holiday.
2. Special working holidays
3. Special non-working holidays
Public Holidays
Under the Philippine Labor Code, employees covered
by holiday pay rules should receive at least 100% of
their salary even if they didn't report for work
during legal holidays in the Philippines, as long as
they're present on the workday or on paid leave on the
day immediately before the holiday.
 New Year’s Day - January 1
 Maundy Thursday - Varies per year
 Good Friday - Varies per year
 Araw ng Kagitingan - April 9 (moved to April
10 in 2023)
 Labor Day - May 1
 Independence Day - June 12
 National Heroes Day - Last Monday of August
 Bonifacio Day - November 30 (moved to
November 27 in 2023)
 Christmas Day - December 25
 Rizal Day - December 30
Computation for Employees Who Did Not Work
For example, if you didn't report for work on the
Bonifacio Day holiday in the Philippines (November 27,
2023), you'll still receive your full salary for that day.
You shouldn't be deducted for work that isn't performed
on a holiday.
Computation for Employees Who Worked for 8
Hours
If you reported for work on a regular holiday, such as the
April 9 or December 30 holiday in the Philippines, you
should be paid double your salary (basic wage + cost of
living allowance or COLA) for the first eight hours
worked.
Here's how to compute regular holiday pay:
(Basic wage + COLA) x 200%
For example, if your daily rate is ₱1,000, your
double pay for that holiday should be calculated as
follows:
₱1,000 x 2 = ₱2,000
Computation for Employees Who Worked Overtime
If you worked for more than eight hours during a regular
holiday such as the May 1 holiday in the Philippines,
you should be paid an additional 30% of your hourly
rate.
Hourly rate x 200% x 130% x number of hours
worked
Let's say your hourly rate is ₱125, and you worked
overtime for two hours (for total overtime of 10
hours). This should be your regular holiday pay
computation:
₱125 x 2 x 1.30 x 10 hours = ₱3,250
Computation for Employees Who Worked for 8
Hours During Their Rest Day
If you worked during a regular holiday that also falls on
your rest day (a Saturday or a Sunday, for example), you
must receive 30% of your 200% salary in addition to
200% of your salary.
Use this holiday pay formula for a simpler computation:
[(Basic wage + COLA) x 200%] + [30% (Basic wage
x 200%)]
For a daily rate of ₱1,000, the holiday rest day pay
is computed as follows:
[(₱1,000 x 2)] + [0.30 (₱1,000 x 2)]
[₱2,000] + [0.30 x ₱2,000]
₱2,000 + ₱600 = ₱2,600
Computation for Employees Who Worked Overtime
During Their Rest Day
If you worked for more than eight hours on a regular
holiday (which is also your rest day), you'll get paid an
additional 30% of your hourly rate.
Hourly rate x 200% x 130% x 130% x number of
hours worked
Here's how to compute your holiday pay with
overtime on your rest day:
₱125 x 2 x 1.30 x 1.30 x 10 hours = ₱4,225
NOTE: When a regular holiday falls on a Sunday, the
following Monday shall not be a holiday, unless an order
is issued declaring it a special day.
Here are the holiday pay computation rules that
apply to the following special non-working days:
 Day after New Year's Day - January 2
 EDSA People Power Revolution - February 25
(moved to February 24 in 2023)
 Black Saturday - Varies per year (April 8 in
2023)
 Ninoy Aquino Day - August 21
 Barangay and Sangguniang Kabataan
elections - October 30
 All Saints’ Day - November 1
 All Souls' Day - November 2
 Feast of the Immaculate Conception of Mary
- December 8
 Last Day of the Year - December 31
Note: The President issues separate proclamations
declaring national holidays for the observance of Eid’l
Fitr, the end of the month-long Ramadan, and Eid’l
Adha, the Feast of the Sacrifice, after the Ramadan 2023
dates are determined in accordance with the Islamic
calendar or the lunar calendar.
Computation for Employees Who Did Not Work
The no work, no pay rule applies when you don't report
for work on special non-working days such as the
February 25 holiday in the Philippines, unless your
employer has a policy or collective bargaining
agreement (CBA) that requires payment on such a
holiday.
Computation for Employees Who Worked for 8
Hours
How to compute your November 1 holiday pay in 2023
if you have to report to work on the day? If you work
during a special non-working day, you must receive an
additional 30% of your basic wage on the first eight
hours worked.
Here's the special non-working holiday pay computation:
(Basic Wage x 130%) + COLA
If your daily rate is ₱1,000 (no COLA), your holiday
pay is computed as follows:
₱1,000 x 1.30 = ₱1,300
Computation for Employees Who Worked Overtime
If you work overtime, you'll get an additional 30% of
your hourly rate. The holiday pay for those who have to
work overtime on October 30 (a special non-working
day for the Barangay and SK Elections 2023), for
instance, is computed thus:
Hourly rate of the basic wage x 130% x 130% x
number of hours worked
With an hourly rate of ₱125 and two hours of
overtime work, here's how to calculate your pay
during a special non-working day:
₱125 x 1.30 x 1.30 x 10 hours = ₱2,112.50
Computation for Employees Who Worked for 8
Hours on Their Rest Day
If you worked on a special non-working day that also
falls on your rest day, you'll get an additional 50% of
your basic wage for the first eight hours.
For a simpler holiday pay computation, use this formula:
(Daily rate × 150%) + COLA
For a daily rate of ₱1,000 (no COLA), your holiday
pay is computed as follows:
₱1,000 x 1.50 = ₱1,500
Computation for Employees Who Worked Overtime
on Their Rest Day
If you worked overtime on a special non-working day
(which is also your rest day), you'll receive an additional
30% of your hourly rate.
Hourly rate of the basic wage x 150% x 130% x
number of hours worked
Here's how to compute your holiday rest day pay
with overtime of two hours:
₱125 x 1.50 x 1.30 x 10 hours = ₱2,437.50
Note: All the sample holiday pay computations above
are based on DOLE's holiday pay rules under Labor
Advisory No. 24 Series of 2023.[3]
Is Holiday Pay Taxable?
  Only minimum-wage earners (MWE) are
exempted from withholding taxes for their
holiday pay. This goes the same with overtime
pay, night differential pays, and hazard pay
earned by an MWE.
Final Thoughts
 Holiday pay rules exist to protect the rights of
workers to compensation that's due to them.
Employees must scrutinize their pay slips and
report any incorrect holiday pay computation to
the HR or Accounting Department. For their
part, employers should make sure they compute
their employees' holiday pay correctly.
 Bookmark this holiday pay computation guide
for the next time you need to determine your
holiday pay in the Philippines.