Philippine holiday pay is not one rule. It depends on the type of holiday, whether the employee worked, and whether the date is also the employee’s rest day. Before computing overtime, confirm the day type.
The three-day-type summary
| Day type | If not worked | If worked (first 8h) | OT on that day |
|---|---|---|---|
| Regular holiday | 100%, subject to qualification | 200% | 260% |
| Special non-working day | No pay, unless policy says otherwise | 130% | 169% |
| Special working day | No premium | 100% | 125% |
Regular holidays
Regular holidays are the fixed holidays under the Labor Code and presidential proclamations, such as New Year’s Day, Araw ng Kagitingan, Independence Day, Christmas Day, and Rizal Day, along with the Eid holidays when proclaimed. There are usually around a dozen in a year.
An employee who does not work on a regular holiday is entitled to 100% of the regular daily wage if they reported for work or were on approved leave with pay on the immediately preceding working day, subject to the exceptions in the Labor Code, the annual DOLE advisory, and the recognized attendance exceptions. The advisory for the specific holiday controls. If they work, the first eight hours are 200% and overtime is 260%.
If the regular holiday also falls on the employee’s rest day, the first eight hours are 260% and overtime is 338%. Read the regular holiday guide for the computation.
Special non-working days
Special non-working days are declared for specific occasions, often by the President or by local government units. The general rule for an unworked special non-working day is no work, no pay, unless there is a favorable company policy or practice. Confirm the declaration and its wage category before using the 130% rate. If the employee works, the first eight hours are 130% and overtime is 169%.
When a special non-working day falls on a rest day, the first eight hours are 150% and overtime is 195%. See the rest day and special day guide for the examples.
Special working days
A special working day is declared as a working day. It does not carry a holiday premium. For pay purposes, treat it like an ordinary working day: 100% for the first eight hours and 125% for overtime. It is not a “special non-working day” with a different name.
Do not rely on a static holiday list
Holiday declarations can change during the year. Eid dates depend on proclamation, local governments can declare local holidays, and a day can be moved or declared as a special working day. Check the latest Official Gazette proclamation and DOLE labor advisory for the date you are computing.
Holiday falls on a rest day
The premiums combine. The rule is not “choose the higher one.” For a regular holiday on a rest day, the first eight hours are 260% and overtime is 338%. For a special non-working day on a rest day, they are 150% and 195%. A double special non-working day on a rest day reaches 195% and 253.5%.
Double holidays
If two regular holidays fall on the same date, the DOLE handbook’s guide computation uses 300% for the first eight hours and 390% for overtime. If that date is also a rest day, it can reach 390% and 507%. These are uncommon, but they are the kind of case where a simple calculator can be badly wrong.
Local holidays
Cities and municipalities can declare local holidays for fiestas or other observances under the Local Government Code and their charters, but the declaration label alone does not set the pay multiplier. A local date may be treated as a special non-working day, a special working day, or an ordinary day for wage purposes, depending on the applicable proclamation and DOLE advisory.
If you are computing a local holiday, confirm the wage category with the local government unit and the current DOLE advisory, then select that day type in the calculator. A national calculator cannot know every local declaration.
Night differential on a holiday
Night differential is separate from holiday pay. Work between 10 p.m. and 6 a.m. adds 10% on top of the applicable holiday rate. A regular-holiday night hour is 220%; holiday overtime at night is 286%. See the night differential guide.
What the calculator covers
The calculator computes pay for hours actually worked. It does not decide whether an unworked regular holiday should be paid, and it does not include local holiday databases. You choose the day type manually, which keeps the estimate transparent and avoids relying on a holiday list that may be out of date.
For the legal texts and the latest advisories, see the sources page.