Recognition of Filipino Citizenship Requirements

Holidays are classified as regular holidays, declared special days (special non-working days), and special working holidays.
Regular holidays include New Year's Day, Maundy Thursday, Good Friday, Araw ng Kagitingan, Labor Day, Independence Day, National Heroes Day, Bonifacio Day, Eidul Fitr, Christmas Day, and Rizal Day.
Declared special days include All Saints Day (November 1), Last Day of the Year (December 31), and other special non-working days recognized by law or proclamation.
Special working holidays are declared holidays where work is treated as ordinary working days.

If the holiday falls on an employee’s regular workday:
- No work: employee is entitled to 100% of daily wage.
- Work for first 8 hours: employee receives 200% (double) of the daily rate.
- Work beyond 8 hours: employee receives an additional 30% of the hourly rate on the holiday rate for excess hours.
If the holiday falls on an employee’s rest day:
- No work: employee still entitled to 100% of daily wage.
- Work for first 8 hours: employee receives 200% plus 30% of the hourly rate on the holiday rate.
- Work beyond 8 hours: same 30% additional hourly rate applies.

If no work is performed, the employee is generally not entitled to pay unless a company policy, practice, or collective bargaining agreement provides otherwise.
If work is performed on the special day:
- First 8 hours: employee is entitled to an additional 30% of the daily rate (total 130%).
- Work beyond 8 hours: an additional 30% of the hourly rate on the special day rate is granted.
If the special day falls on a rest day and is worked:
- First 8 hours: employee receives 150% (100% plus 50%) of the daily rate.
- Work beyond 8 hours: employee receives additional 30% of the hourly rate on the special day rate.

Work performed on special working holidays is compensated at the employee’s basic rate only.
No premium pay is required as such days are considered ordinary working days.

Employers must observe these rules strictly in compliance with the Labor Code and relevant executive issuances.
These guidelines cover various types of holidays to clarify payment obligations and employee rights regarding holiday work.
The rules aim to ensure fairness and consistency in wage payments during holidays in the private sector.