Regular Holiday vs Special Non-Working Day: Pay Rules

Both come from Section 26 of Executive Order No. 292 (the Administrative Code of 1987), as amended by Republic Act No. 9492. It lists "regular holidays and special days" to be observed "unless otherwise modified by law, and or proclamation". Later laws and the President's yearly proclamations add, move or declare days, so an old list can be wrong. For the current days, see the 2026 holidays and the 2027 holidays.

The holiday pay provision, Article 94 of the Labor Code, as also quoted by the Supreme Court in Atienza v. Saluta (2019), has two main rules:

1. Every worker "shall be paid his regular daily wage during regular holidays, except in retail and service establishments regularly employing less than ten (10) workers".
2. The employer may require an employee to work on any holiday, but the employee "shall be paid a compensation equivalent to twice his regular rate".

This rule speaks of regular holidays. The list of holidays printed in that provision is old and is no longer the list in use. See Holiday pay.

The implementing rules of the Labor Code (1989 text on the Supreme Court E-Library), Book III, Rule IV, set the rates:

• work on a regular holiday, up to eight hours: at least 200% of the regular daily wage (Section 4);
• if that holiday is also the employee's scheduled rest day: an extra premium of at least 30% of the 200% rate (Section 4);
• overtime on a regular holiday: the holiday rate for the first eight hours plus at least 30% of it (Section 5).

In Asian Transmission v. Court of Appeals (2004), a day was both Araw ng Kagitingan and Maundy Thursday. The Supreme Court upheld a DOLE bulletin that gave covered employees at least 200% of their basic wage for that day, even if they did not work: "The first 100% represents the payment of holiday pay" for one holiday and "the second 100%" for the other.

Book III, Rule I, Section 9(a) of the implementing rules covers an employee who works on special holidays or on designated rest days not falling on regular holidays. Such an employee "shall be paid with an additional compensation as premium pay of not less than thirty percent (30%) of his regular wage." Work beyond eight hours on that day is paid at the rate for the first eight hours plus at least 30% of it.

If the special day is also the employee's scheduled rest day, Article 93(c) gives an additional compensation of at least 50% of the regular wage. This page does not cover what an employee gets for a special day he or she does not work. For that, see the holiday pay rules guide and, for 2027, the holiday pay rules update.

These are the 1989 rules. DOLE may have issued later rules that are not reflected here.

For regular holiday pay, Book III, Rule IV, Section 1 excludes government employees, retail and service establishments regularly employing less than ten workers, domestic helpers and persons in the personal service of another, managerial employees, and field personnel and others whose time and performance are unsupervised by the employer. In Atienza (2019), the Court held that a family driver was not entitled to holiday pay because he was in the personal service of another.

A contract, a collective bargaining agreement or a company practice may give more than these rules. A benefit that has ripened into company practice is protected under Article 100 of the Labor Code: see Can an employer remove benefits?

These are made-up examples to show how the rules work. They are not advice for any real case.

Jessa works in a supermarket with 60 employees. On a regular holiday she stays home and still receives her regular daily wage. Her co-worker Mark works eight hours that day and receives at least twice his regular daily rate.

Lito works eight hours on a special non-working day that is not his rest day. Under the implementing rules, he receives his regular wage plus a premium of at least 30%.

Aida works in a small sari-sari store with three workers. The store is a retail establishment regularly employing less than ten workers, so the regular holiday pay rule does not cover her.

To compute an amount, use the holiday pay calculator, and for rest days see Working on your rest day. The Labor Code articles are explained in Article 93 (rest days and special holidays) and Article 94 (holiday pay). All the premium rates are side by side in the premium pay rates table, and the other pay rules are in the wages and hours topic.

Talk to a lawyer or ask DOLE if your employer does not pay holiday pay or premiums, or if you are not sure whether you are covered. Labor complaints usually start with conciliation at DOLE: see How to file a labor complaint. If you cannot afford a lawyer, see Free legal help in the Philippines for the Public Attorney's Office (PAO) and other options.