LABOR Secretary Marianito Roque said the country's employers in the private sector must observe the guidelines given for holidays.

As declared by President Gloria Macapagal-Arroyo, November 1 and 2 will be special non-working holiday while November 27, 28 (Eid'd Adha), and 30 (Bonifacio Day) are regular holidays.

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Department of Labor and Employment (Dole) pay rules for special non-working day states:

* If will show up at work, the employee is entitled to 130 percent of his daily rate for the first eight hours, and to an additional 30 percent of his or her hourly rate on the said day for work performed in excess of eight hours;

* If will not show up at work, he is not entitled to any payment, unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment for special days even if not worked;

* If will work and falling on the employee's rest day, the employee is entitled for the first eight hours to 150 percent of his or her regular daily rate, and for work performed in excess of eight hours, plus 30 percent of his or her hourly rate on the said day.

If the holiday falls on an employee's regular workday pay rules will apply as follow:

* If worked, the employee is entitled to 200 percent of his basic wage for the first eight hours and, for work in excess of the eight hours, to an additional 30 percent of his or her hourly rate on the said day.

* If will not work, the employee is entitled to 100 percent of his or her regular daily rate, provided he or she was present or was on leave with pay on the workday immediately preceding the holiday.

If the day is the employee's rest day, pay rules will be:

* If will work, the employee is entitled, for the first eight hours, to 200 percent of his or her daily rate plus 30 percent and, for work in excess of eight hours, plus 30 percent of his or her hourly rate on the said day.

* If will not work, the employee is entitled to 100 percent of his or her regular daily rate, provided he or she was present or was on leave with pay on the workday immediately preceding the holiday. (Glaiza Jarloc/With Press release/Sunnex)