The Holiday Pay Rule entitles employees the payment of 100% of his / her regular daily wage rate even if he / she did not report for work. As an illustration for example, for the minimum wage earners:

In Non-Agriculture sector:
P481 + COLA of P10 = P491 holiday pay even if did not report for work.

In Retail/Service Establishment employing less than 10 workers:
P444 + COLA = 0, None, Since they are exempted from the holiday pay rule.

There are times, a regular holiday falls on a Sunday. In this case, the following Monday is only considered as a special holiday if a proclamation is issued. If an employee worked on a regular holiday, it merits at least twice (200%) the wage rate of the employee. This is a case to case basis, please see Premium Pay.

The benefits of the holiday pay rule applies to all employees but there are exemptions..

1. Government employees, GOCC employees governed by special laws
2. Retail and service establishments with less than ten workers
3. Kasambahay and persons in the personal service of another
4. Field personnel and other employees whose time and performance is unsupervised by the employer, i.e. task or contract basis, purely commission basis or those who are paid a fixed amount for performing work irrespective of the time consumed in the performance of their work.

Under Executive Order No. 292, as amended by Republic Act 9849, the following are the 12 regular holidays in a year.  

• New Year’s Day               – January 1
• Maundy Thursday          – Movable Date
• Good Friday                    – Movable Date
• Araw ng Kagitingan       – Monday nearest April 9
• Labor Day                        – Monday nearest May 1
• Independence Day         – Monday nearest June 12
• National Heroes’ Day     – Last Monday of August
• Eidl Fitr                             – Movable Date
• Eidl Adha                          – Movable Date
• Bonifacio Day                  – Monday nearest November 30
• Christmas Day                 – December 25
• Rizal Day                           – Monday nearest December 30

Special Non-working Days.

• Chinese New Year
• EDSA People Power Revolution Celebration
• Black Saturday
• Ninoy Aquino Day
• All Saints Day

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Additional Special Non-working holidays, unless otherwise modified by law, order, or proclamation.

• January 2
• October 31
• December 24
• December 31

Did you know?

• When there are two successive regular holidays, like Maundy Thursday and Good Friday, an employee may not be paid for both holidays if he/she is absent from work on the day before the first holiday. Unless he/she works on the first holiday, he / she is entitled to his / her holiday pay on the second holiday.
• When there is a temporary or periodic shutdown of a work establishment during a regular holiday, like there’s a yearly inventory or repair of machineries and equipment, employees shall be compensated in accordance with the Rules Implementing the Labor Code
• Seasonal workers may not be paid the required holiday pay during off – season when they are not at work.
• Workers who do not have regular working days shall be entitled to this benefit.