Hey Juan, regular and special holiday pay computation will not confuse you any more! That sounds great right?! If you are clueless about how much pay you'll get if you work on a holiday or maybe you are weighing down whether you'd better off work on a holiday or not? Don’t worry, we got you!
As we go along the 10 different regular and special holiday pay scenarios, please mind the following points below as basis of our computation:
We will be using ₱800 daily rate or ₱100 hourly rate for our illustrations for easier computation.
COLA (cost of living allowance) will be zero on our computations since not all employees have COLA, just change the amount if you have COLA as part of your compensation.
We are going to assume that the overtime rendered is just 2 hours. Just change this according to your actual hours if you worked overtime.
The Department of Labor and Employment (DOLE) has established the following rules that employers should follow regarding pays on a holiday:
IF IT IS YOUR REGULAR WORKDAY:
If you did not work on a regular holiday, you’ll still receive 100% of your daily rate – (Daily Rate x 100%).
e.g. [(Basic wage + COLA) x 100%]
[(₱800 + 0) x 100%] = ₱800
If you worked during the regular holiday, you’ll be paid 200% of your daily rate for the first 8 hours – (Daily Rate x 200%)
e.g. [(Basic wage + COLA) x 200%]
[(₱800 + 0) x 200%] = ₱1,600
If you worked more than 8 hours, you’ll be paid an additional 30% of your hourly rate for total hours worked.
e.g. [Hourly rate of the basic wage x 200% x 130% x number of hours worked].
[₱100 x 200% x 130% x 10 hours] = ₱2,600
IF IT IS YOUR REST DAY:
If you did not work on a regular holiday, you’ll still receive 100% of your daily rate – (Daily Rate x 100%).
e.g. [(Basic wage + COLA) x 100%]
[(₱800 + 0) x 100%] = ₱800
If you reported to work on your rest day, you’ll receive 200% of your daily rate plus 30% on top of it.
e.g. [(Basic wage + COLA) x 200%] + [30% (Basic wage x 200%)]
[(₱800 + 0) x 200%] + [30% (₱800 x 200%)] = ₱2,080
If you worked more than 8 hours on your rest day, you’ll be paid an additional 30% of your hourly rate for the total hours worked.
e.g. [Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked]
[₱100 x 200% x 130% x 130% x 10 hours] = ₱3,380
IF YOU DIDN’T WORK:
If you did not report to work then there's 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.
IF YOU WORKED ON THAT DAY:
If you worked during a special holiday, you’ll be paid with your daily rate – plus 30% of the daily rate.
e.g. [(Basic wage x 130%) + COLA]
[(₱800 x 130%) + 0] = ₱1,040
If you worked more than 8 hours, you’ll be paid an additional 30% on an hourly rate for the total hours worked.
e.g. [hourly rate of the basic wage x 130% x 130% x number of hours worked]
[₱100 x 130% x 130% x 10 hours] = ₱1,690
IF IT IS YOUR REST DAY AND YOU WORKED:
If you reported to work on your rest day, you’ll receive an additional 50% of your daily rate.
e.g. [(Basic wage x 150%) + COLA]
[(₱800 x 150%) + 0] = ₱1,200
If you worked more than 8 hours on your rest day, you’ll be paid an additional 30% of your hourly rate for the total hours worked.
e.g. [Hourly rate of the basic wage x 150% x 130% x number of hours worked]
[₱100 x 150% x 130% x 10 hours] = ₱1,950
No additional pay is required on special working holidays since it is considered as work on ordinary working days. Simply stated, what you’ll get is your basic pay.
Disclaimer: As of writing, the above computations were based from the latest holiday pay guideline issued by DOLE.
Read more at: https://www.wisejuan.com/2021-philippine-holidays-regular-and-special-non-working-days/
