QuestionsQuestions (DOLE MEMORANDUM CIRCULAR NO. 01)
If it is an employee’s regular workday and the employee is unworked on the regular holiday, the employee is entitled to 100% wage (full day pay based on the ordinary day’s rate).
If the regular holiday falls on the employee’s regular workday and the employee works, the first 8 hours are paid at 200% of the employee’s hourly rate (i.e., double pay).
For work beyond the first 8 hours on a regular holiday that falls on the employee’s regular workday: pay the excess hours at the hourly rate plus an additional 30% premium of the hourly rate on said day.
If it is an employee’s rest day and the employee is unworked on the regular holiday, the employee is paid 100% (full day pay).
If worked on a rest day that coincides with a regular holiday: first 8 hours are paid at the daily rate plus 30% of 200% (i.e., the premium is based on the 200% concept as stated in the circular).
Excess beyond 8 hours on such rest day/regular holiday are paid at the hourly rate plus 30% of the hourly rate on said day.
New Year’s Day (Jan 1); Maundy Thursday (movable); Good Friday (movable); Araw ng Kagitingan (April 9); Labor Day (May 1); Independence Day (June 12); National Heroes Day (last Sunday of August); Bonifacio Day (Nov 30); Eidul Fitr (movable); Christmas Day (Dec 25); Rizal Day (Dec 30).
No pay is due for unworked special days, unless there is a favorable company policy, practice, or a CBA granting payment even if unworked.
If worked on a special day: first 8 hours are paid at plus 30% of the daily rate of 100% (as stated in the circular).
Excess beyond 8 hours is paid at the hourly rate on said day with an additional 30% premium of the hourly rate for the excess hours.
If the special day falls on the employee’s rest day and the employee works: first 8 hours are paid at plus 50% of the daily rate of 100%.
Excess beyond 8 hours on that rest day/special day is paid at the hourly rate on said day plus 30% of the hourly rate.
For special working holidays, for work performed, the employee is entitled only to the basic rate; no premium pay is required because work performed on those days is considered ordinary working days.
Regular holidays: if unworked on the employee’s regular workday, the employee is paid 100%. Special days: no pay if unworked (unless company policy/practice or CBA grants it). Special working holidays: the circular focuses on entitlement to basic rate for work performed; premium is not required for work performed.
Because for declared special days, the default rule is 'no pay' when unworked; however, payment may still be granted if the company policy, practice, or a CBA provides for wages on special days even if the employee does not work.