Guide on December 31 Holiday Pay for the Working Individuals
DECEMBER 31 HOLIDAY PAY – Here are the guidelines set by the Department of Labor and Employment (DOLE) on the last day of the year which is a special non-working day.
In the Philippine calendar, one of the months with the most number of holidays is December. The country has one of the longest celebrations of the Christmas season but, undeniably, many individuals are having hectic schedules and they rely to the holidays so they can join the celebrations.

One of the holidays this month is on December 31, the day before the New Year’s eve. The last day of the year is usually a special non-working day like how it is in the list of the 2025 Philippine holidays. It is often declared as a special non-working day to give the people the chance to prepare for their New Year’s eve celebration. Many household are into cooking food for the New Year’s eve dinner.

With the last day of the year being a special non-working day, there is a December 31 holiday pay for all working individuals who will report to duty on the said day. It is the Department of Labor and Employment or DOLE which sets the guidelines for the holiday pay.

With regards to the December 31 holiday pay for those who will be working on the last day of the year which is a special non-working day, here are the guidelines set by DOLE:
- Employees who work or report to duty on special non-working day are entitled to receive a December 8 holiday pay that is equivalent to 30% of their basic daily salary for the first 8 hours of duty. This pay is on top of the worker’s salary for the day.
- The “no work, no pay” rule applies during a special non-working day. Thus, those who don’t report to work won’t be paid unless there is an internal arrangement in the company or office.
- Employees who work overtime on a special non-working day are entitled to receive an additional 30% of the hourly rate as part of the December 8 holiday pay.
- In case December 8 is also the rest day of the employee and he/she reports to work, the employer or company is mandated to pay the worker an additional pay that is equivalent to 50% or half of the basic wage for the first 8 hours of duty.
- In case the employee works overtime on a special non-working day that is supposedly his/her rest day, he/she is entitled to receive an additional pay that is equivalent to 30% of the hourly rate on the said day.
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