A special non-working day is a holiday on which the default is no work and no pay, and work is paid 30% more. It is not a regular holiday, which pays even when unworked and doubles when worked, and not a special working day, which pays like any ordinary day.
- Special non-working day, not worked: no pay, unless your policy grants it.
- Worked: 130% of the daily rate for the first eight hours; 150% if it is also a rest day.
- Overtime: 169% of the hourly rate (195% on a rest day).
- Special working day: an ordinary day, ordinary pay.
The three kinds of declared days
| Regular holiday | Special non-working day | Special working day | |
|---|---|---|---|
| Not worked | 100% if eligible | No work, no pay | No work, no pay |
| Worked, first 8 hours | 200% | 130% | 100% |
| Worked on a rest day | 260% | 150% | 130% (rest day premium) |
| Each overtime hour | 260% | 169% | 125% |
Special non-working days in 2026
| Date | Day | Special day |
|---|---|---|
| February 17 | Tuesday | Chinese New Year |
| April 4 | Saturday | Black Saturday |
| August 21 | Friday | Ninoy Aquino Day |
| November 1 | Sunday | All Saints' Day |
| November 2 | Monday | All Souls' Day |
| December 8 | Tuesday | Feast of the Immaculate Conception |
| December 24 | Thursday | Christmas Eve |
| December 31 | Thursday | Last Day of the Year |
Local special days, such as city foundation days, are declared by separate proclamations and apply only where they are declared. Metro Manila, for example, has 16 to 18 November 2026 for the ASEAN Summit.
Example: eight and ten hours on a special day
A worker on a ₱755.00 daily rate (₱94.38 an hour) works on Christmas Eve, 24 December.
- 8 hours at 130%
- ₱981.50
- 2 overtime hours at 169%
- ₱318.99
- Pay for a 10-hour day
- ₱1,300.49
A night hour on that day (10 PM to 6 AM) adds the 10% night differential on the 130% rate: ₱134.96 an hour.
Had the worker stayed home, there would be no pay for the day. Many companies still pay 24 and 31 December by policy; once that is a regular, deliberate practice, it can become a benefit employees are entitled to.
Monthly-paid employees
For a monthly salary computed on 365 days, an unworked special day is already paid inside the salary, so nothing is deducted. If the employee works it, add the 30% premium: on ₱25,000.00 a month the daily rate is ₱821.92, so the premium is ₱246.58.
Who is not covered
The premium rules do not apply to managerial employees, officers, field personnel whose hours cannot be determined, or kasambahay, who follow the Batas Kasambahay. For the full set of day types, including double holidays, see how to compute holiday pay. For December dates, see is December 30 a holiday.