HOLIDAY PAY

• Art. 94 of the Labor Code, as amended, affords a worker the enjoyment of [13] paid regular holidays. The provision is mandatory, regardless of whether an employee is paid on a monthly or daily basis. Unlike a bonus, which is a management prerogative, holiday pay is a statutory benefit demandable under the law. 
• Holiday pay – refers to an additional pay provided to a covered employee during regular holidays. If no work is done on a holiday, the employee receives his holiday pay – i.e. 100% holiday pay. If there is work done, he receives his holiday pay plus his day’s wage – i.e. 100% holiday pay + 100% daily salary. If there is work done on a double holiday, he receives two (2) holiday pays due to the double holiday, plus his day’s wage – i.e. 200% holiday pay + 100% daily salary.
• Daily- or monthly-paid, irrelevant

  Whether employees are daily- or monthly-paid is not relevant.

  Both daily-paid and monthly-paid are entitled to holiday pay.

  Otherwise stated, the rules on holiday pay apply to both daily-paid and monthly-paid employees. There should be no distinction between the two.
•  12 Regular Holidays

  These are the thirteen (13) regular holidays:

  Regular Holiday Date

  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 Monday of August

  Eid’l Fitr (Movable date)

  Eid’l Adha (Movable date)

  Bonifacio Day November 30

  Christmas Day December 25

  Rizal Day December 30
• The benefit applies to all employees (called the “covered employees”), except these “exempt employees”:

  1. Government employees;

  2) Those of retail and service establishments regularly employing not more than five (5) workers;

  3) Kasambahay and persons in the personal service of another;

  4) Managerial employees;

  5) Officers or members of a managerial staff;

  6) Field personnel and other employees whose time and performance is unsupervised by the employer.
• Holiday Pay Rule


  Every employee covered by this rule is entitled to the minimum wage rate
• The employee is entitled to at least 100% of his/her minimum wage rate even if he/she did not report for work, provided he/she is present or is on leave of absence with pay on the work day immediately preceding the holiday
• Work performed on the holiday

  Merits at least twice (200%) the daily wage of the employee
• The above mentioned 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
• Holiday pay


  Payment of the regular daily wage for any unworked regular holiday
• Holiday Pay Rule

  • Applies to entitlement to holiday pay during regular holidays and not during special non-working days
  • Every employee covered is entitled to the minimum wage rate (Daily Basic Wage and COLA)
• Employee is present or on leave of absence with pay on the workday immediately preceding the holiday

  Employee is entitled to at least 100% of his minimum wage rate even if he did not report for work
• Worker works on the holiday

  Work performed on that day would merit at least twice or two hundred percent (200%) of the wage rate of the employee