In the Philippines, understanding how to compute your pay for different holidays is essential for ensuring you are fairly compensated. The calculation depends heavily on the type of holiday and whether it falls on your regular rest day.
The Department of Labor and Employment (DOLE) uses the following standard formulas for 2026. For these examples, let’s assume a Daily Rate of ₱1,000 (Hourly Rate of ₱125).
1. Regular Holidays
Examples: New Year’s Day, Maundy Thursday, Good Friday, Eid’l Fitr.
| Scenario | Pay Rate | Formula | Sample (₱1,000 rate) |
| Did Not Work | 100% | DailyRate×1 | ₱1,000 |
| Worked (First 8 hrs) | 200% | DailyRate×2 | ₱2,000 |
| Overtime (per hr) | +30% | HourlyRate×2×1.3 | ₱325 /hr |
| Worked on Rest Day | 260% | DailyRate×2×1.3 | ₱2,600 |
Note: To be eligible for the 100% pay while unworked, you must be present or on paid leave on the workday immediately preceding the holiday.
2. Special Non-Working Days
Examples: Ninoy Aquino Day, All Saints’ Day, Feast of the Immaculate Conception.
| Scenario | Pay Rate | Formula | Sample (₱1,000 rate) |
| Did Not Work | 0% | No Work, No Pay | ₱0 |
| Worked (First 8 hrs) | 130% | DailyRate×1.3 | ₱1,300 |
| Overtime (per hr) | +30% | HourlyRate×1.3×1.3 | ₱211.25 /hr |
| Worked on Rest Day | 150% | DailyRate×1.5 | ₱1,500 |
3. Double Holidays
Example: When Araw ng Kagitingan (April 9) falls on Maundy Thursday or Good Friday.
| Scenario | Pay Rate | Formula | Sample (₱1,000 rate) |
| Did Not Work | 200% | DailyRate×2 | ₱2,000 |
| Worked (First 8 hrs) | 300% | DailyRate×3 | ₱3,000 |
| Worked on Rest Day | 390% | DailyRate×3×1.3 | ₱3,900 |
4. Special Working Holidays
For these days, no additional premium is required.
- Computation: It is treated as an ordinary workday. You receive 100% of your basic pay if you work. If you don’t work, “No Work, No Pay” applies.
Summary Table for Quick Reference
| Type of Day | Worked (1st 8 Hours) | Worked on Rest Day | Overtime (per hr) |
| Ordinary Day | 100% | 130% | Hourly Rate × 1.25 |
| Regular Holiday | 200% | 260% | Holiday Rate × 1.30 |
| Special Day | 130% | 150% | Holiday Rate × 1.30 |
| Double Holiday | 300% | 390% | Holiday Rate × 1.30 |
