Holiday pay in the Philippines comes down to one table: what percentage of the daily rate applies to each kind of day, worked or not, and what applies to overtime that day. Below is that table, how to use it, and worked examples in pesos.
- A regular holiday is paid even if not worked (100%). Work on it pays 200%.
- A special non-working day is no work, no pay. Work on it pays 130%.
- A rest day worked pays 130%. Rest day premiums stack on top of holiday rates.
- Overtime on any of these days adds 30% to that day's hourly rate. On an ordinary day it adds 25%.
The holiday and rest day pay table
The amounts use a ₱755.00 daily rate, so the hourly rate is ₱94.38. Replace them with your own rate; the percentages are what the law fixes.
| Day | First 8 hours | Each overtime hour | Not worked |
|---|---|---|---|
| Ordinary working day | 100% · ₱755.00 | 125% · ₱117.97 | No work, no pay |
| Rest day | 130% · ₱981.50 | 169% · ₱159.49 | No pay |
| Special non-working day | 130% · ₱981.50 | 169% · ₱159.49 | No work, no pay unless policy says otherwise |
| Special non-working day on a rest day | 150% · ₱1,132.50 | 195% · ₱184.03 | No pay |
| Regular holiday | 200% · ₱1,510.00 | 260% · ₱245.38 | 100% if eligible |
| Regular holiday on a rest day | 260% · ₱1,963.00 | 338% · ₱318.99 | 100% if eligible |
| Double regular holiday | 300% · ₱2,265.00 | 390% · ₱368.06 | 200% if eligible |
| Double regular holiday on a rest day | 390% · ₱2,944.50 | 507% · ₱478.48 | 200% if eligible |
| Special working day | 100% · ₱755.00 | 125% · ₱117.97 | No work, no pay |
How the rates are built
Every rate in the table starts from the daily rate and applies premiums one on top of the other:
- A rest day or special day adds 30%: 100% × 1.3 = 130%.
- A special day that is also a rest day adds 50%: 150%.
- A regular holiday doubles the rate: 200%. On a rest day it adds 30% on top: 200% × 1.3 = 260%.
- Overtime on these days adds another 30% to that day's hourly rate: 130% × 1.3 = 169%, and 200% × 1.3 = 260%. On an ordinary day overtime adds 25% instead.
Example: ten hours on a regular holiday
A guard on a ₱755.00 daily rate works ten hours on Bonifacio Day, 30 November. The first eight hours are paid at 200%, and the two overtime hours at 260% of the hourly rate.
- First 8 hours at 200%
- ₱1,510.00
- 2 overtime hours at 260%
- ₱490.75
- Pay for the day
- ₱2,000.75
An ordinary ten-hour day would pay ₱990.94.
Example: working a special non-working day
The same guard works eight hours on All Souls' Day, 2 November, a special non-working day. Pay is 130% of the daily rate, ₱981.50. Had the guard rested, there would be no pay for the day, unless the agency's policy grants it.
Monthly-paid employees
For monthly-paid staff, first convert the salary to a daily rate. If the salary covers every day of the year, including rest days and holidays, the factor is 365: a ₱25,000.00 salary gives ₱25,000.00 × 12 ÷ 365 = ₱821.92 a day.
Because that salary already pays every regular holiday, you add only the premium when the employee works one: another 100% of the daily rate (₱821.92) for a regular holiday, or another 30% (₱246.58) for a special day.
Who is not covered
Managerial employees, officers, field personnel and others whose hours cannot be determined are excluded from holiday premiums, along with retail and service businesses regularly employing fewer than ten workers. Kasambahay follow the Batas Kasambahay instead of these rules.
For the list of 2026 dates, see Philippine holidays 2026. For night work on a holiday, add the night shift differential.