Computation of Pay for Holidays: Regular, Special Non-Working, Special Working

One of the more confusing matters, for employees and HR people alike, is the computation of holiday pay, complicated by the fact that there are different “kinds” of holidays. This is cleared by Memorandum Circular No. 1 of the Department of Labor and Employment (DOLE), the full text of which is reproduced and discussed below (added: see computation for double holidays).

(8 March 2004)

Pursuant to the provisions of the Labor Code, as amended in relation to the observance of declared holidays and in response to the queries received every time a Presidential Proclamation or a law is enacted by Congress which declares certain days either as a regular holiday, a special day or a special working holiday, the following guidelines shall be observed by all employers in the private sector:

1. For regular holidays as provided for under EO 203 (incorporated in EO 292) as amended by RA 9177:

New Year’s Day – January 1
Maundy Thursday – Movable Date
Good Friday – Movable Date
Araw ng Kagitingan – April 9
Labor Day – May 1
Independence Day – June 12
National Heroes Day- Last Sunday of August
Bonifacio Day – November 30
Eidul Fitr – Movable Date
Christmas Day – December 25
Rizal Day – December 30

the following rules shall apply:

1. If it is an employee’s regular workday

* If unworked – 100%
* If worked

  • 1st 8 hours – 200%
  • excess of 8 hours – plus 30% of hourly rate on said day

2. If it is an employee’s rest day

* If unworked – 100%
* If worked

  • 1st 8 hours – plus 30% of 200%
  • excess of 8 hours – plus 30% of hourly rate on said day

2. For declared special days such as Special Non-Working Day, Special Public Holiday, Special National Holiday, in addition to the two (2) nationwide special days (November 1, All Saints Day and December 31, Last Day of the Year) listed under EO 203, as amended, the following rules shall apply:

1. If unworked

* No pay, unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment of wages on special days even if unworked.

2. If worked

* 1st 8 hours – plus 30% of the daily rate of 100%
* excess of 8 hours – plus 30% of hourly rate on said day

3. Falling on the employee’s rest day and if worked

* 1st 8 hours – plus 50% of the daily rate of 100%
* excess of 8 hours – plus 30% of hourly rate on said day

3. For those declared as special working holidays, the following rules shall apply:

For work performed, an employee is entitled only to his basic rate. No premium pay is required since work performed on said days is considered work on ordinary working days.

Please be guided accordingly.


Note: If you still don’t know it yet, one of the more helpful government websites is that of the DOLE. It boasts of useful features such as the Frequently Asked Questions (FAQs), and, to my delight, a fully functional email-query system.

To test the email-query system, I sent a query regarding holiday pay for regular holidays falling on the employee’s rest day (in this case, 29 April 2006, Araw ng Kagitingan). In an hour or so, I received a reply. Here’s my e-mail:


I write in connection with DOLE Memorandum Circular No. 01, which provides a summary of an employee’s entitlement to holiday pay for regular, special working and special non-working holidays.

As stated in said Circular, if a regular holiday falls on an employee’s rest day and it is UNWORKED, the employee receives 100% of his/her daily salary. This, however, has caused confusion because some MONTHLY-paid employees believe that they are entitled to an additional payment of one day. This is exacerbated by the news item which appeared on 7 April 2006 on your website (“DOLE issues Araw ng Kagitingan pay rules”), which states that “[i]f the day falls on an employee’s rest day and is unworked, he or she is paid on that day. xxx” Kindly clarify that there should be a distinction between monthly-paid and daily-paid employees, as the former is deemed paid for the entire month, even on regular holidays.

Your usual prompt action on this matter is highly appreciated.

Here’s the reply:

Dear Mr. Pamaos:

Good afternoon.

Anent your query, MONTHLY PAID EMPLOYEE refers to one who is paid his wage or salary for every day of the month, including rest days, Sundays, regular or special days, although he does not regularly work on these days.

DAILY PAID EMPLOYEE refers to one who is paid his wage or salary only on the days he actually worked, except in cases of regular holidays wherein he is paid his wage or salary even if he does not work during those days, provided that he is present or on leave of absence with pay on the working day immediately preceding the regular holiday.

As distinguished from monthly-paid employees who are assured of being paid for every day of the month, the provision of the Labor Code on holiday pay is principally intended to benefit a daily-paid employee who is normally bound by the principle of “no work no pay”. Before the advent of the Labor Code, they are not paid for unworked regular holidays.

We hope that this answers your query.

Please be informed that our opinion on the matter is strictly advisory and may not be invoked in any court of law or before any administrative body.

Thank you for writing.

Legal Service, DOLE

By the way, please note that the opinion contained in the reply is merely “advisory” and, for one reason or another, you may not necessarily agree that it’s correct. Nevertheless, credit must be given where it is due. Congratulations to the DOLE’s electronic portal team.

[Added: Please note that Congress enacted R.A. 9492, rationalizing the celebration of national holidays. See also Double Holiday (9 April 2020), Regular Holiday (10 April 2020, and Special Nonworking Day (11 April 2020: Computation of Holiday Pay.]


128 thoughts on “Computation of Pay for Holidays: Regular, Special Non-Working, Special Working

  1. AvatarJean Peter

    2. If it is an employee’s rest day
    * If unworked – 100%
    * If worked
    1st 8 hours – plus 30% of 200% <— 200% PLUS 30% of 200% ? please clarify
    excess of 8 hours – plus 30% of hourly rate on said day

  2. AvatarAniceto

    Monthly po ako..pag holiday hindi nila ako pinapapasok.yung monthly na sahod ko yun lang po ba ang byad sa akin?wala po bang byad ang holiday ko…

  3. AvatarJoel

    Hi just asking.

    A friend of mine wanted to clarify. Because last June 12 is legal holiday. June 11 is her rest day the. She went to work on June 12 which is Legal holiday. But, when the salary went out there is no paid out on holiday as double. As per the agency because she didnt go for work before June 12. But, it is her Rest day.

    Hope to hear from you soon.


  4. AvatarTeresa

    May i inquire if an employee worked HALF DAY on a special holiday.. is he/she entitled to the premium? Both in lieu of the special holiday (30%) and rest day (50%). Thanks

  5. Avatarronnie

    i’m a monthly basis employee & if i not work on special holiday i’ll get paid. my question is if i work on special holiday how i got paid, same as daily basis plus 30 percent or not?

  6. AvatarLaarni

    Just need some clarification about the monthly paid employees.
    I’m a monthly paid employee and employer refused to pay our November 2, 2019 because of no work no pay policy which is applied for daily paid employee. She was asking a proof from DOLE for the monthly paid employee that an employer must pay the day that falls on holiday even if the employee is NO WORK.

      1. AvatarJerone

        Does this mean you get extra day in ones pay if you’re monthly paid employee for apr 9 holiday or your pay doesn’t change e.g. your getting 4k every 10th and 25th it will remain as it is.

        thank you.

  7. AvatarJerone

    Good day.

    For monthly paid employee, how do you compute for the recent double holiday April 9?
    Thank you.

    Kind Regards,


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