Question & AnswerQ&A (DOLE MEMORANDUM CIRCULAR NO. 01)
The regular holidays are 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), Bonifacio Day (November 30), Eidul Fitr (movable date), Christmas Day (December 25), and Rizal Day (December 30).
If an employee does not work on a regular holiday that falls on his regular workday, he is entitled to 100% of his daily wage (i.e., full pay).
If an employee works the first eight hours on a regular holiday, he is entitled to 200% of his daily wage for those hours.
For work in excess of eight hours on a regular holiday, the employee is entitled to the 200% rate plus an additional 30% of the hourly rate on that day for the excess hours.
If a regular holiday falls on an employee's rest day and the employee works, the pay for the first eight hours is 200% plus 30%, and for hours in excess of eight, 30% additional of the hourly rate on said day.
If the special day is not worked, there is no pay unless there is a favorable company policy, practice, or collective bargaining agreement granting payment. If worked, the employee is paid the daily rate plus 30% for the first 8 hours.
If an employee works on a special day that falls on his rest day, the rate for the first eight hours is daily rate plus 50%, and for excess hours, an additional 30% of hourly rate applies.
Work performed on special working holidays is paid at the employee's basic rate only; no premium pay is required as work is considered as ordinary working day.
DOLE Memorandum Circular No. 01, dated March 08, 2004, provides the guidelines for the observance of declared holidays in the private sector.