Holiday pay is the premium given to an
employee, pursuant to law, even if he did
not work on a regular holiday. An employee
is entitled to 100% of his basic wage,
even if he did not work during such regular
holiday. He is entitled to 200% of his
basic pay, if he worked in such day. (Art.
94)
A. Coverage
This benefit shall apply to all employees
except:
- Those of the government and any of
the political subdivisions, including
government-owned and controlled corporations;
- Those of retail and service establishments
regularly employing less than ten (10)
workers;
- Domestic helpers and persons in the
personal service of another;
- Managerial employees; and
- Field personnel and other employees
whose time and performance is unsupervised
by the employer including those who are
engaged on task or contract basis, purely
commission basis or those who are paid
a fixed amount for performing work irrespective
of the time consumed in the performance
thereof.
Holiday pay of employee on piece
rate basis, seasonal workers, or workers
who do not have regular working days
- Where the covered employee is paid
on piece rate basis, his holiday pay
shall not be less than his average daily
earnings for the last seven (7) actual
working days preceding the regular holiday;
Provided, however, that in no case shall
the holiday pay be less than the applicable
statutory minimum wage rate.
- Seasonal workers may not be paid the
required holiday pay during off-season
when they are not at work.
- Workers who do not have regular working
days, such as stevedores, shall be entitled
to this benefit.
B. Regular Holidays
Every employee covered by the Holiday
Pay Rule is entitled to his daily basic
wage for any unworked regular holiday.
This means that the employee is entitled
to at least 100% of his basic wage
even if he did not report for work,
provided he is present or is on leave
of absence with pay on the work day
immediately preceding the holiday.
Work performed on that day merits
at least twice (200%) the basic wage
of the employee.
Where the holiday falls on the scheduled
rest day of the employee, work performed
on said day merits at least an additional
30% of the employee's regular holiday
rate of 200% or a total of at least
260%.
There are eleven (11) regular holidays
in a year under Executive Order No.
203, namely:
- 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
- Eidul Fitr - Movable Date
- Bonifacio Day - November 30
- Christmas Day - December 25
- Rizal Day - December 30
C. Muslim Holidays
Presidential Decree 1083 in its Book
V. Title I recognizes the five (5)
Muslim holidays, namely:
- Amun Jadid (New Year), which falls
on the first day of the lunar month
of Muharram
- Maulid-un-Nabi (Birthday of the
Prophet Muhammad), which falls on
the twelfth day of the third lunar
month of Rabiul-Awwal
- Lailatul Isra Wal Mi Raj (Nocturnal
Journey and Ascension of the Prophet
Muhammad), which falls on the twenty-seventh
day of the seventh lunar month of
Rajab
- Id-ul-Adha ( Hari Raha Haji), which
falls on the tenth day of the twelfth
lunar month of Dhu'l-Hijja
These official holidays shall be observed
in the provinces of Basilan, Lanao
del Norte, Lanao del sur, Maguindanao,
North Cotabato, Sultan Kudarat, Sulu,
Tawi-Tawi, Zambaonga del Norte and
Zamboanga del Sur and in the cities
of Cotabato, Iligan, Marawi, Pagadian
and Zamboanga, and in such other Muslim
provinces and cities as may be created
by law. Upon proclamation by the President
of the Philippines, Muslim holidays
may also be officially observed in
other provinces and cities.
The dates of Muslim holidays shall
be determined by the Office of the
President of the Philippines in accordance
with the Muslim Lunar Calendar (Hijra).
Presidential Proclamation No. 1198
(26 October 1973) provides as follows:
"All private corporations, offices,
agencies and entities or establishments
operating within the provinces and
cities enumerated herein shall observe
the legal holidays as proclaimed, provided,
however, that all Muslim employees
working outside of the Muslim provinces
and cities shall be excused from work
during the observance of the Muslim
holidays as recognized by law without
diminution or loss of wages during
the said period xxx."
Considering that all private corporations,
offices, agencies, and entities or
establishments operating within the
designated Muslim provinces and cities
are required to observe Muslim holidays,
both Muslim and Christians working
within the Muslim areas may not report
for work on the days designated by
law as Muslim holidays.
Muslim employees working outside of
the Muslim provinces and cities shall
be excused from reporting for work
during the observance of the Muslim
holiday as recognized by law without
diminution of salary or wages during
the period. Thus, they are entitled
to holiday pay equivalent to 100% of
their basic pay if they are present
or on leave of absence with pay on
the working day immediately preceding
the Muslim holiday while those who
are permitted or suffered to work on
such holidays are entitled to at least
200% of their basic pay.
D. Special Days
Executive Order No. 203 lists down two
(2) special days that shall be observed
in this country:
- Ninoy Aquino Day - August 21 (RA
9256)
- All Saints Day - November 1, and
- the last day of the year - December
31
During special days, the principle of "no
work, no pay" applies and on such other
special days as may be proclaimed as
such by the President or by Congress.
Workers who were not required or permitted
to work on those days are not by law entitled
to any compensation. This, however, is
without prejudice to any voluntary practice
or provision in the Collective Bargaining
Agreement (CBA) providing for payment of
wages and other benefits for days declared
as special days even if unworked.
On the other hand, work performed on special
days merits additional compensation of
not less than 30% on top of the basic pay
or a total of 130% and at least 50% over
and above the basic pay or a total of 150%
if the worker is permitted or suffered
to work on said day which may be his scheduled
rest day.
