The Department of Labor and Employment (DOLE) has reminded employers in the private sector to strictly follow the holiday pay rules for Monday (August 21), a special non-working holiday and on August 28, a regular holiday.

Pursuant to Proclamation No. 50 issued last year, the labor department issued the rules prescribing the proper payment of wages for special non-working holidays and regular holidays.

DOLE mandates the following pay rules to be implemented for August 21, 2017, Ninoy Aquino Day:

If the employee did not work, the no "work, no pay" principle shall apply unless there is favorable company policy, practice or collective bargaining agreement (CBA) granting payment on a special day;

For work done during a special day, he/she shall be paid an additional 30% of his/her daily rate on the first eight hours of work [(Daily rate x 130%) + COLA];

For work done in excess of eight hours (overtime work), he/she shall be paid an additional 30% of his/her hourly rate on said day (Hourly rate of the basic daily wage x 130% x 130% x number of hours worked);

For work done during a special day that also falls on his/her rest day, he/she shall be paid an additional 50% of his/her daily rate on the first eight hours of work [(Daily rate x 150%) + COLA]; and

For work done in excess of eight hours (overtime work) during a special day that also falls on his/her rest day, he/she shall be paid an additional 30% of his/her hourly rate on said day (Hourly rate of the basic daily wage x 150% x 130% x number of hours worked).

Meanwhile, on August 28, 2017, a special non-working holiday for the commemoration of National Heroes Day, these pay rules shall apply:

If the employee did not work, he/she shall be paid 100% of his/her salary for that day [(Daily rate + COLA)] x 100%];

For work done during the regular holiday, he/she shall be paid 200% of his/her regular salary for that day for the first eight hours [(Daily rate + COLA) x 200%];

For work done in excess of eight hours (overtime work), he/she shall be paid an additional 30% of his/her hourly rate on said day (Hourly rate of the basic daily wage x 200% x 130% x number of hours worked);

For work done during a regular holiday that also falls on his/her rest day, he/she shall be paid an additional 30% of his/her daily rate of 200% [(Daily rate + COLA) x 200%] + [30% (Daily rate x 200%]; and

For work done in excess of eight hours (overtime work) during a regular holiday that also falls on his/her rest day, he/she shall be paid an additional 30% of his/her hourly rate on said day (Hourly rate of the basic daily wage x 200% x 130% x 130% number of hours worked).

Source: Department Of Labor and Employment Republic of Philippines