December 4, 2022

As an employee, it is important to be knowledgeable about the labor laws for holiday pay to ensure you are receiving proper pay for rendered work during regular and special holidays. In general, all employees who perform work on regular workdays are entitled to receive holiday pay as mandated by the government.
However, there are several employees who are exempted from receiving holiday pay benefits, such as government employees; employees for retail and service companies with less than 10 regular employees; managerial employees; managerial staff members and officers; and domestic helpers and employees engaged on task, contract, or purely commission basis. Employees covered by the holiday pay rule should receive at least 100 percent of their salary, regardless if they reported to work or not.
Before we continue to guide employers and employees alike on the proper computation of holidays, let us first know thelist of holidays for 2022 based on Proclamation 1236. The following days are declared as holidays for 2022:
The regular holidays are Jan. 1 (Saturday) – New Year’s Day; April 9 (Saturday) – Araw ng Kagitingan; April 14 – Maundy Thursday; April 15 – Good Friday; May 1 (Sunday) – Labor Day; June 12 (Sunday) – Independence Day; Aug. 29 (last Monday of August) – National Heroes Day; Nov. 30 (Wednesday) – Bonifacio Day; Dec. 25 (Sunday) – Christmas Day; and Dec. 30 (Friday) – Rizal Day;
Special non-working days are Feb. 1 (Tuesday) – Chinese New Year; Feb. 25 (Friday) – Edsa People Power Revolution anniversary; April 16 – Black Saturday; Aug. 21 (Sunday) – Ninoy Aquino Day; Nov. 1 (Tuesday) – All Saints’ Day; and Dec. 8 (Thursday) – Feast of the Immaculate Concepcion of Mary;and
Nov. 2 (All Souls’ Day), Dec. 24 (Christmas Eve), and Dec. 31 (last day of the year) are declared special working days.
Here is how you can compute your holiday pay on regular holidays:
For employees who did not work, you should receive 100 percent of your salary for that day regardless; employees who worked – (basic wage + Cost of Living Allowance (COLA)) x 200 percent; employees who worked overtime – (hourly rate x 200 percent x 130 percent x number of hours worked); employees who worked a full shift on their rest day – [(basic wage + COLA) x 200 percent] + [30percent (basic pay x 200 percent)]; and for employees who worked overtime on their rest day – (hourly rate x 200percent x 130 percent x 130percent x number of hours worked).
To compute your holiday pay on special non-working holidays, here is how:
Employees who did not work – The “no work, no pay” rule applies unless your employer has a collective bargaining agreement that requires compensation on such a holiday; employees who worked – (basic wage x 130 percent) + COLA; Employees who worked overtime –(hourly rate x 130 percent x 130 percent x number of hours worked); employees who worked a full shift on their rest day – (daily rate x 150 percent) + COLA; employees who worked overtime on their rest day – (hourly rate x 150 percent x 130 percent x number of hours worked);
For special working holidays, employees who did not work, the “no work, no pay” rule also applies;
Employees who worked – (basic wage x 130 percent) + COLA; employees who worked overtime – (hourly rate x 130 percent x 130 percent x number of hours worked); employees who worked a full shift on their rest day – [(basic wage x 150 percent) + COLA]; employees who worked overtime on their rest day – (hourly rate x 150 percent x 130 percent x number of hours worked).
Last Feb. 26, 2021, President Rodrigo Duterte reclassified three holidays into a new category, the special working holiday category. These are All Souls’ Day (Nov. 2), Christmas Eve (Dec. 24), and New Year’s Eve (Dec. 31).