Computation of Holiday Pay of employees in the Philippines

Did not work on Regular Holiday = Daily rate + COLA *COLA = Cost of living allowance

Did not work on Special Holiday = “No Work, No Pay” **unless there is a favorable company policy, practice, or collective bargaining agreement (CBA) granting payment of wages on special days even if unworked.

Worked on Regular Holiday = (Daily rate + COLA) x 2

Worked on Special Holiday = Daily rate x 1.3

Worked on Regular Holiday and at the same time Rest Day = [(Daily rate + COLA) x 2] + [(Daily rate x2] x .30]

Worked on Special Holiday and at the same time Rest Day = Daily rate x 1.5

Worked overtime on Regular Holiday = [(Daily rate + COLA) x 2] + (Hourly rate x No. of Excess Hours x 2.6)

Worked overtime on Special Holiday = (Daily Rate x 1.3) + (Hourly rate x No. of Excess Hours x 1.69)

Worked overtime on Regular Holiday at the same time rest day = [(Daily rate + COLA) x 2] + [(Daily rate x .30) x 2] + (Hourly rate x No. of Excess Hours x 2.6)

Worked overtime on Special Holiday at the same time rest day = (Daily rate x 1.5) + (Hourly rate x No. of Excess Hours x 1.95)

2 thoughts on “Computation of Holiday Pay in the Philippines”

    1. Hi Mary,

      Thank you for stopping by! Holiday pay does not only apply to regular employees but to give you an idea, here is the list of where this kind of benefit does not apply to:

      1. Government employees
      2. Those of retail and service establishments regularly employing less than ten (10) workers;
      3. Househelpers and persons in the personal service of another;
      4. Managerial employees provided they meet the conditions under the Labor Code
      5. Officers or members of a managerial staff provided they meet the conditions under the Labor Code
      6. Field personnel and other employees whose time and performance are unsupervised by the employer, including those who are engaged on task or contract basis, purely commission basis or those who are paid a fixed amount for performing work irrespective of the time consumed in the performance thereof.

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