Check the Samples on How To Compute Holiday Pay during Special Non-Working Days
Here is a guide on how to compute the holiday pay for employees reporting to work during special non-working days in the Philippines.
The holiday pays during regular holiday and special non-working day are different. In the case of the latter, it is much lower compared to the former that brings a double pay to employees who are reporting to duty on a regular holiday.
Meanwhile, even during special non-working days, the Department of Labor and Employment (DOLE) made sure that employees who need to report to work get an extra pay.
How to compute holiday pay during special non-working days in the Philippines? An additional of 30% of the employee’s basic daily salary rate is added to the wage of the employee on top of his/her salary for the day.
- Formula: (Basic Wage x 130%) + Cost of Living Allowance (COLA)
- Sample: Php 900 x 130% + 150 = Php 1,320
In case the employee worked overtime during a special non-working day, is based on the following formula:
- Formula: Hourly rate of basic salary x 130% x 130% x number of hours worked
- Sample: Php 120 x 1.30 x 1.30 x 9 hours = Php 1,825.2
In the case of the employee who worked during his/her rest day and it fell on a special non-working holiday, he/she is will get an additional pay that is equivalent to 50% of his/her wage on the first eight hours.
- Formula: (Basic Daily Rate x 150%) + COLA
- Sample: P2,000 x 150% + 0 = Php 3,000
Unlike during regular holidays when employees get their basic daily salary even when work is suspended, during special non-working days, the “no work, no pay” policy applies to those who will not be reporting to duty.