THE Department of Labor and Employment (DOLE) said employees in the private sector who will report to work on declared holidays in December are entitled to receive higher pay.
In Labor Advisory No. 32, series of 2020 signed by Secretary Silvestre Bello III, there are three special non-working holidays and two regular holidays in December. The special holidays are the Feast of the Immaculate Conception of Mary (December 8), Christmas Eve (December 24) and New Year’s Eve (December 31), while the regular holidays are Christmas Day and Rizal Day (December 30).
Bello reminded employers to observe the proper payment of wages on said holidays.
The prescribed pay rules for December 8, 24 and 31 (special non-working holidays) are the following:
For employees who did not work, the “no work, no pay” policy will apply unless there is another company policy, practice or collective bargaining agreement (CBA) granting payment on special days.
For work done during the special non-working holiday, employees will be paid an additional 30 percent of their basic wage on the first eight hours of work [(basic wage x 130 percent) + COLA].
For work done over eight hours (overtime work), the employees shall be paid an additional 30 percent of their hourly rate on the said day [hourly rate of the basic wage x 130 percent x 130 percent x number of hours worked].
If employees work on a special holiday that also falls on their rest day, they will be paid an additional 50 percent of their basic wage on the first eight hours of work [(basic wage x 150 percent) + COLA].
For overtime work on a special holiday that also falls on their rest day, they will be paid an additional 30 percent of their hourly rate on the said day [Hourly rate of the basic wage x 150 percent x 130 percent x number of hours worked].
For December 25 and 30, which are regular holidays, the following rules will apply:
If the employees did not work, they will be paid 100 percent of their salary for days indicated [(basic wage + COLA) x 100 percent], while for work done during the regular holiday, the employees shall be paid 200 percent of their regular salary for the first eight hours [(basic wage + COLA) x 200 percent].
For overtime work (work done over eight hours), they will be paid an additional 30 percent of their hourly rate [Hourly rate of the basic wage x 200 percent x 130 percent x number of hours worked].
If employees work on a regular holiday that also falls on their rest day, they will be paid an additional 30 percent of their hourly rate 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 their rest day, they will be paid an additional 30 percent of their hourly rate on the said day [Hourly rate of the basic daily wage x 200 percent x 130 percent x 130 percent x number of hours worked].
In line with the existence of a national emergency due to the Covidd-19 crisis, establishments that have closed or ceased operations during the community quarantine period are exempted from the payment of the prescribed holiday pay on December 25 and 30, 2020, under the said advisory.