Holiday Pay Rules and Computation

Created: Jan 05, 2026 Updated: Jan 05, 2026

Holiday Pay

Employees are entitled to premium pay for work performed on holidays.

Regular Holidays (12 days):

  • New Year's Day (January 1)
  • Maundy Thursday & Good Friday
  • Araw ng Kagitingan (April 9)
  • Labor Day (May 1)
  • Independence Day (June 12)
  • National Heroes Day (Last Monday of August)
  • Bonifacio Day (November 30)
  • Christmas Day (December 25)
  • Rizal Day (December 30)
  • Eid'l Fitr & Eid'l Adha (dates vary)

Pay Rates:

ScenarioRate
Regular Holiday (no work)100% of daily rate
Regular Holiday (worked)200% of daily rate
Special Non-Working Day (no work)No pay (unless company policy)
Special Non-Working Day (worked)130% of daily rate

Special Non-Working Days:

  • EDSA Revolution Anniversary
  • Ninoy Aquino Day
  • All Saints Day
  • Christmas Eve
  • Last Day of the Year

Legal Basis

Article 94, Labor Code; RA 9849