Holiday Pay in the Philippines: Regular Holiday vs Special Non-Working Day Rates
How much you are paid on regular holidays, special non-working days and double holidays, worked or not, with overtime and night shift rates and worked examples.
Updated
The Philippines has two main kinds of holidays, and they are paid very differently. Knowing which one a date is tells you whether you are paid for staying home, and how much extra you earn for coming to work.
The rates below come from the Labor Code and the DOLE Handbook on Workers’ Statutory Monetary Benefits. Percentages are of your daily rate for the first 8 hours, and of your hourly rate (daily rate ÷ 8) for overtime.
Regular holidays
Regular holidays include New Year’s Day, Araw ng Kagitingan, Maundy Thursday, Good Friday, Labor Day, Independence Day, National Heroes Day, Bonifacio Day, Christmas Day, Rizal Day, Eid’l Fitr and Eid’l Adha. The exact list is set each year by presidential proclamation.
| Situation | Pay |
|---|---|
| Not worked | 100% of your daily rate |
| Worked, first 8 hours | 200% |
| Overtime, per hour | 260% of your hourly rate |
| Falls on your rest day and worked | 260% |
| Overtime on a rest-day regular holiday, per hour | 338% |
You get the unworked 100% as long as you were at work or on paid leave on the workday before the holiday.
Special non-working days
Special non-working days include Ninoy Aquino Day, All Saints’ Day, the Feast of the Immaculate Conception, the last day of the year, and days declared for local or national events.
| Situation | Pay |
|---|---|
| Not worked | No work, no pay, unless your company policy or CBA says otherwise |
| Worked, first 8 hours | 130% |
| Overtime, per hour | 169% |
| Falls on your rest day and worked | 150% |
| Overtime on a rest-day special day, per hour | 195% |
Special working days are different: they are treated as ordinary workdays, with no premium.
Double holidays
A double holiday is two regular holidays on the same date, which happens when, for example, Araw ng Kagitingan falls on Maundy Thursday.
| Situation | Pay |
|---|---|
| Not worked | 200% |
| Worked, first 8 hours | 300% |
| Overtime, per hour | 390% |
| Falls on your rest day and worked | 390% |
| Overtime on a rest-day double holiday, per hour | 507% |
Night shift differential
For every hour worked between 10 PM and 6 AM, you get an extra 10% of the hourly rate for that day. On a regular holiday the hourly rate is already doubled, so the night differential is 10% of that doubled rate.
Worked examples
Ana’s daily rate is ₱800, so her hourly rate is ₱100.
- Regular holiday, stays home: ₱800 × 100% = ₱800
- Regular holiday, works 8 hours: ₱800 × 200% = ₱1,600
- Plus 2 hours of overtime: 2 × ₱100 × 260% = ₱520, for ₱2,120 that day
- Regular holiday on her rest day, works 8 hours: ₱800 × 260% = ₱2,080
- Special non-working day, works 8 hours: ₱800 × 130% = ₱1,040
- Special non-working day on her rest day: ₱800 × 150% = ₱1,200
- Double holiday, stays home: ₱800 × 200% = ₱1,600; works 8 hours: ₱2,400
- Night shift on a regular holiday, 8 hours from 10 PM: night differential of 8 × ₱100 × 200% × 10% = ₱160 on top of her ₱1,600
What if I’m paid monthly?
If your employer uses the 261 or 313 factor to compute your daily rate, your monthly salary already includes pay for regular holidays you don’t work. Working on the holiday still earns you the premium on top. Use the Daily Rate Calculator to find the daily rate your employer is likely using.
Who isn’t covered?
Holiday pay rules don’t apply to everyone. Under the Labor Code’s implementing rules, the main exclusions are:
- government employees, who follow Civil Service rules
- managerial employees and officers or members of the managerial staff
- field personnel whose working hours can’t be determined with reasonable certainty
- retail and service businesses that regularly employ fewer than 10 workers
Is holiday pay taxed?
For minimum wage earners, holiday pay, overtime, night differential and hazard pay are tax-exempt. For everyone else, holiday premiums are part of taxable compensation and go through the normal withholding tax.
Compute your exact pay for any type of day with the Holiday Pay Calculator, or use the Overtime Pay Calculator for regular workdays.