December 5, 2022

Pursuant to Labor Advisory 8 s. 2022, employees who are required to report to work on April 9, 14, and 15 which are regular holidays, are entitled to receive twice their daily wages, and an additional 30 percent for those who work on April 16, a special non-working holiday.
The advisory prescribes the computation of wages for workers in the private sector in line with Proclamation 1236 signed by President Rodrigo Duterte, declaring April 9, Araw ng Kagitingan; April 14 (Maundy Thursday); and April 15 (Good Friday) as regular holidays, and April 16, Black Saturday, as special non-working holiday.
The following are the pay rules for April 9, 14, and 15:
If the employee did not work, he/she shall be paid 100 percent of his/her salary for days indicated [(basic wage + cost of living allowance) x 100 percent], while for work done during the regular holiday, the employee shall be paid 200 percent of his/her regular salary for the first eight hours [(basic wage + COLA) x 200 percent].
For work done in excess of eight hours, he/she shall be paid an additional 30 percent of his/her hourly rate [hourly rate of the basic wage x 200 percent x 130 percent x number of hours worked].
If an employee works on a regular holiday that also falls on his/her rest day, he/she shall be paid an additional 30 percent of his/her basic wage of 200 percent [(basic wage + COLA) x 200 percent] + [30 percent (basic wage x 200 percent)].
For overtime work on a regular holiday that also falls on his/her rest day, he/she shall be paid an additional 30 percent of his/her hourly rate on said day [hourly rate of the basic wage x 200 percent x 130 percent x 130 percent x number of hours worked].
For April 16:
If the employee did not work, the “no work, no pay” principle shall apply, unless there is a company policy, practice, or collective bargaining agreement granting payment on a special day.
For work done during the special day, he/she shall be paid an additional 30 percent of his/her basic wage on the first eight hours of work [(basic wage x 130 percent) + COLA].
For work done in excess of eight hours, he/she shall be paid an additional 30 percent of his/her hourly rate on said day [hourly rate of the basic wage x 130 percent x 130 percent x number of hours worked].
If an employee works on a special day that also falls on his/her rest day, he/she shall be paid an additional 50 percent of his/her basic wage on the first eight hours of work [(basic wage x 150 percent) + COLA].
For overtime work on a special day that also falls on his/her rest day, he/she shall be paid an additional 30 percent of his/her hourly rate [hourly rate of the basic wage x 150 percent x 130 percent x number of hours worked.