Holiday pay rules in the Philippines are frequently misunderstood — and often underpaid. The rates differ significantly depending on whether the holiday is a regular holiday or a special non-working day, and whether or not the employee actually works.
The Two Types of Public Holidays
The Philippines has two distinct categories of public holidays under Executive Order No. 292 and annual Proclamations:
1. Regular Holidays (National Holidays)
These are the 12 fixed or moveable national holidays, including:
- New Year's Day (January 1)
- Araw ng Kagitingan (April 9)
- Maundy Thursday & Good Friday (moveable)
- Labor Day (May 1)
- Independence Day (June 12)
- National Heroes Day (last Monday of August)
- Bonifacio Day (November 30)
- Christmas Day (December 25)
- Rizal Day (December 30)
- Eid'l Fitr and Eid'l Adha (moveable)
2. Special Non-Working Days
These include:
- Chinese New Year (as proclaimed)
- Black Saturday (moveable)
- All Saints' Day (November 1) and All Souls' Day (November 2)
- Christmas Eve (December 24)
- Last Day of the Year (December 31)
- Local special holidays as declared by LGUs
3. Special (Working) Day — EDSA People Power Anniversary
Since 2025, the EDSA People Power Revolution Anniversary (February 25) has been declared a Special (Working) Day under Proclamation No. 727 (2025) and Proclamation No. 1006 (2026). On a special working day, there is no premium pay rate — employees are paid their regular daily rate, and the "no work, no pay" rule applies. It is treated like a normal working day.
Holiday Pay Rates
| Scenario | Regular Holiday | Special Non-Working Day |
|---|---|---|
| Employee does NOT work | 100% of daily rate (paid even without work) | No pay (no work, no pay rule applies) |
| Employee WORKS | 200% of daily rate | 130% of daily rate |
| Works on holiday + it's a rest day | 260% of daily rate | 150% of daily rate |
| Works overtime on the holiday | +30% of the holiday hourly rate per OT hour | +30% of the special day rate per OT hour |
The "No Work, No Pay" Rule on Special Days
On Special Non-Working Days, the general rule is: if you don't work, you don't get paid for that day. However, many employers choose to pay their employees anyway as a matter of company policy or collective bargaining.
Computation Examples
Example 1: Working on Christmas Day (Regular Holiday)
Monthly salary: ₱20,000. Daily rate: ₱20,000 ÷ 26 = ₱769.23. Holiday pay = ₱769.23 × 200% = ₱1,538.46
Example 2: Working on December 24 (Special Non-Working Day)
Daily rate: ₱769.23. Holiday pay = ₱769.23 × 130% = ₱1,000.00
Employees Not Covered by Holiday Pay
- Government employees (covered by Civil Service rules)
- Retail and service establishments employing fewer than 10 workers
- Kasambahay and household helpers
- Managerial employees
- Field personnel
- Piece-rate workers (unless covered by a CBA or agreement)
Holiday Pay in Your Final Pay
If you worked on holidays during your final weeks and those days have not yet been compensated at the correct rate, your employer must include the correct holiday pay in your final pay. This is especially relevant for employees whose last payroll period falls over a holiday.
Quick Summary
- Regular Holidays: You get paid even if you don't work (100%). If you work, you get 200%.
- Special Non-Working Days: No work = no pay. If you work, you get 130%.
- Both types have higher rates if they fall on your rest day.
- Overtime on a holiday adds another +30% premium on top.
- Unpaid holiday pay must be included in your final pay.
Calculate all your entitlements with our Final Pay Calculator — or read about Overtime Pay, Night Differential and Service Incentive Leave.