Update · holidays
December 2026 Holiday Pay: Dec 8, 24, 25, 30, 31 Rules
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Quick answer
December 2026 has five nationwide holidays. Christmas Day (Friday, 25 December) and Rizal Day (Wednesday, 30 December) are regular holidays, and 8, 24 and 31 December are special non-working days. The December 2026 holiday pay rules are: 200% if you work on 25 or 30 December, 100% if you do not work and qualify, and 130% if you work on a special day.
DOLE set the pay rules for all 2026 holidays, December included, in Labor Advisory No. 12, series of 2025, issued under Proclamation No. 1006. We could not open the DOLE text itself, so the rates below come from the advisory as summarised by Grant Thornton Philippines on 14 October 2025. They match the DOLE Handbook on Workers' Statutory Monetary Benefits and our holiday pay rules guide. DOLE sometimes issues a separate reminder advisory closer to the dates. We had not seen one for December 2026 when we wrote this.
Which days in December 2026 are holidays?
The five days come from Proclamation No. 1006, s. 2025, which set the holidays for the whole year.
| Date | Day | Holiday | Type | If worked | If not worked |
|---|---|---|---|---|---|
| 8 December | Tuesday | Feast of the Immaculate Conception of Mary | Special non-working day | 130% | No pay |
| 24 December | Thursday | Christmas Eve | Special non-working day | 130% | No pay |
| 25 December | Friday | Christmas Day | Regular holiday | 200% | 100% if qualified |
| 30 December | Wednesday | Rizal Day | Regular holiday | 200% | 100% if qualified |
| 31 December | Thursday | Last Day of the Year | Special non-working day | 130% | No pay |
Nationwide holidays in December 2026 and pay for the first 8 hours, Proclamation No. 1006, s. 2025 and DOLE Labor Advisory No. 12, s. 2025, source: https://pco.gov.ph/issuances/proclamation-no-1006-declaring-the-regular-holidays-and-special-non-working-days-for-the-year-2026/
If you work Monday to Friday, 24 to 27 December is a four-day break. Then 30 December to 3 January is a five-day break, since New Year's Day on Friday, 1 January 2027, is a regular holiday. The full lists are on our 2026 holidays page and 2027 holidays page.
Are December 24 and 31 regular holidays?
No. Many people think so, but Christmas Eve and the Last Day of the Year are special non-working days. The rules for 8, 24 and 31 December are:
- Not worked: no work, no pay, unless a company policy or CBA gives a better benefit.
- Worked: 130% of the basic wage for the first eight hours.
- Overtime: 169% of the hourly rate.
- Worked on your rest day: 150% of the basic wage for the first eight hours.
- Overtime on your rest day: 195% of the hourly rate.
How much is the pay on Christmas Day and Rizal Day?
Christmas Day and Rizal Day are regular holidays, so you are paid even if you do not work, as long as you qualify. The rules are:
- Not worked: 100% of the basic wage, if you reported to work or were on paid leave on the day just before. If that day is a non-working day or your rest day, the day before it counts.
- Worked: 200% of the basic wage for the first eight hours.
- Overtime: 260% of the hourly rate.
- Worked on your rest day: 260% of the basic wage for the first eight hours.
- Overtime on your rest day: 338% of the hourly rate.
The day before Christmas is Christmas Eve, a special non-working day. If your workplace is closed on 24 December, the day before it, Wednesday, 23 December, is the one that counts.
What does this look like for a ₱700 daily wage?
The table uses a daily wage of ₱700 as an example only. It is not a figure from a wage order. It shows pay for the first eight hours.
| Situation | How it is computed | Pay for the day |
|---|---|---|
| 8, 24 or 31 December, not worked | No work, no pay | ₱0 |
| 8, 24 or 31 December, worked | ₱700 × 130% | ₱910 |
| 8, 24 or 31 December, worked on rest day | ₱700 × 150% | ₱1,050 |
| 25 or 30 December, not worked (qualified) | ₱700 × 100% | ₱700 |
| 25 or 30 December, worked | ₱700 × 200% | ₱1,400 |
| 25 or 30 December, worked on rest day | ₱700 × 260% | ₱1,820 |
Example pay for the first 8 hours with a ₱700 daily wage, December 2026, rates from the DOLE Handbook on Workers' Statutory Monetary Benefits, source: https://nwpc.dole.gov.ph/wp-content/uploads/2024/11/Workers-Statutory-Monetary-Benefits-Handbook-2024-Edition.pdf
Our holiday pay calculator does the math for your own wage. For extra hours, use the overtime pay calculator. The rules for last month are in our November 2026 holiday pay post.
Is the 13th month pay due on December 24 too?
Yes. Your employer must pay the 13th month pay on or before 24 December 2026, the same day as Christmas Eve. Holiday pay and premiums are usually left out of the basic salary used to compute it, unless your contract or CBA makes them part of basic pay. See our post on the 13th month pay deadline and our 13th month pay guide.
This is general information, not legal or payroll advice. If your company policy or CBA gives more, the better benefit applies.
Frequently asked questions
Is December 24, 2026 a regular holiday?
No. Christmas Eve on Thursday, 24 December 2026, is a special non-working day under Proclamation No. 1006, s. 2025. The rule is no work, no pay, unless your company policy or CBA gives pay for the day. If you work, you get 130% of your basic wage for the first eight hours, or 150% if the day is also your rest day. Christmas Day on 25 December is the regular holiday.
How much is the pay for working on Christmas Day 2026?
You get 200% of your basic wage for the first eight hours. Christmas Day falls on Friday, 25 December 2026, and it is a regular holiday. With a daily wage of ₱700, used here only as an example, eight hours of work pay ₱1,400. If Friday is your rest day, the rate is 260%, or ₱1,820. Each overtime hour is paid at 260% of your hourly rate.
Do I get paid on December 25 and 30 if I do not work?
Yes, you get 100% of your basic wage if you qualify. You must have reported to work or been on paid leave on the day just before the holiday. If that day is a non-working day or your rest day, the day before it counts instead. Our holiday pay rules guide lists the workers who are not covered by holiday pay.
Is December 31, 2026 a holiday?
Yes, but only a special non-working day, not a regular holiday. The Last Day of the Year falls on Thursday, 31 December 2026, under Proclamation No. 1006, s. 2025. No work means no pay unless a company policy or CBA says otherwise. Work pays 130% of your basic wage for the first eight hours. New Year's Day on Friday, 1 January 2027, is a regular holiday.
Has DOLE released the pay rules for the December 2026 holidays?
Yes. DOLE Labor Advisory No. 12, series of 2025 sets the pay rules for all 2026 regular holidays and special days, December included. The rates in this post come from that advisory as summarised by Grant Thornton Philippines, and they match the DOLE Handbook on Workers' Statutory Monetary Benefits. DOLE sometimes issues a separate reminder advisory closer to the dates. We had not seen one for December 2026 when we wrote this.
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