THE Department of Labor and Employment (Dole) has issued detailed guidelines for calculating wages on regular holidays and special non-working days in 2024.
On Dec. 12, 2023, Dole Secretary Bienvenido Laguesma issued Labor Advisory 27, series of 2023, outlining these guidelines to assist employers and workers in navigating holiday remuneration.
Aligned with the provisions of Proclamation 368, series of 2023, the advisory includes significant dates such as New Year’s Day (Jan. 1), Maundy Thursday (March 28), Good Friday (March 29), and others of cultural and historical significance.
The advisory specifies that employees working on regular holidays are entitled to 200 percent of their regular wage for the initial eight hours, while those choosing not to work on such days receive 100 percent of their wage, provided they were either on leave with pay or worked on the day immediately preceding the regular holiday.
Regular holidays
Overtime work on regular holidays mandates an additional 30 percent of the hourly rate, calculated as the hourly rate of the basic wage multiplied by 200 percent and further multiplied by 130 percent–all multiplied by the number of hours worked.
If a regular holiday falls on an employee’s rest day, he qualifies for an additional 30 percent of his basic wage for the first eight hours worked. Any overtime work beyond that will be compensated at an additional rate of 30 percent.
Based on Proclamation 368 signed by President Ferdinand Marcos Jr. on Oct. 11, there are at least 10 regular holidays next year. These are the following:
New Year’s Day – Jan. 1 (Monday)
Maundy Thursday – March 28
Good Friday – March 29
Araw ng Kagitingan – April 9 (Tuesday)
Labor Day – May 1 (Wednesday)
Independence Day – June 12 (Wednesday)
National Heroes Day – Aug. 26 (Monday)
Bonifacio Day – Nov. 30 (Saturday)
Christmas Day – Dec. 25 (Wednesday)
Rizal Day – Dec. 30 (Monday)
Special non-working days
While on special non-working days, the “no work, no pay” principle takes precedence unless a favorable company policy, practice, or collective bargaining agreement (CBA) dictates otherwise.
A CBA is a legally enforceable contract forged through negotiations between an employer and a union. It encompasses agreements on aspects such as wages, working hours, and employment conditions.
Employees working on special non-working days are entitled to an extra 30 percent of their basic wage for the first eight hours, with overtime work requiring an additional 30 percent of the hourly rate.
If a special non-working day coincides with employee’s rest day, the employee is entitled to an extra 50 percent of his basic wage for the initial eight hours worked, with overtime work on these days requiring an additional 30 percent of the hourly rate.
In the coming year, as outlined in the same proclamation signed by Marcos, a minimum of eight special non-working holidays is anticipated, including four newly introduced events:
Special Non-Working Days:
Ninoy Aquino Day – Aug. 21 (Wednesday)
All Saints’ Day – Nov. 1 (Friday)
Feast of the Immaculate Conception of Mary – Dec. 8 (Sunday)
Last day of the year – Dec. 31 (Tuesday)
Additional Special Non-Working Days:
Chinese New Year – Feb. 10 (Saturday)
Black Saturday – March 30
All Souls’ Day – Nov. 2 (Saturday)
Christmas Eve – Dec. 24 (Tuesday)
Separate proclamations
It is noted that separate proclamations declaring national holidays for the observance of Eid’l Fitr, marking the end of the month-long Ramadan, and Eid’l Adha, the Feast of the Sacrifice, will be issued.
This follows the recommendations of the National Commission on Muslim Filipinos to the Office of the President, aligning with the dates determined by the Islamic calendar or the lunar calendar.
Dole emphasized that for additional clarification and inquiries regarding holiday wage payments, individuals are urged to reach out to the labor agency’s round-the-clock hotline. Supplementary assistance is also available through direct messages sent to the agency’s official communication channels or via email.