Labor Code Article 94
Holiday Pay Calculator
See what you should be paid for a regular holiday, a special non-working day, or a double holiday, whether you worked that day or stayed home.
Enter holiday details
Your estimate
Holiday Pay
Pay for the first 8 hours. Overtime on a regular holiday is 260% per hour.
If you're monthly-paid, part of this is already in your monthly salary. The guide below explains how it shows up on a payslip.
Holiday pay guide
How holiday pay works in the Philippines
Philippine holidays fall into two groups, and they are paid very differently.
- Regular holidays are paid even if you don't work. If you do work, you get double pay. This comes from Article 94 of the Labor Code.
- Special non-working days follow "no work, no pay". If you work, you get a 30% premium.
Holiday pay rates
| Type of day | Did not work | Worked (first 8 hours) | Overtime, per hour |
|---|---|---|---|
| Regular holiday | 100% | 200% | 260% |
| Regular holiday on your rest day | 100% | 260% | 338% |
| Double holiday | 200% | 300% | 390% |
| Double holiday on your rest day | 200% | 390% | 507% |
| Special non-working day | 0% (no work, no pay) | 130% | 169% |
| Special day on your rest day | 0% (no work, no pay) | 150% | 195% |
| Special working day | 0% (no work, no pay) | 100% | 125% |
Rates are percentages of the basic daily rate (first 8 hours) or basic hourly rate (overtime). Source: DOLE Handbook on Workers' Statutory Monetary Benefits.
Worked examples
Using a basic daily rate of ₱1,931.03 (₱42,000 a month on a Monday-to-Friday schedule):
| Scenario | Computation | Pay for the day |
|---|---|---|
| Worked on Independence Day (12 June) | ₱1,931.03 × 2.00 | ₱3,862.06 |
| Stayed home on Labor Day (1 May) | ₱1,931.03 × 1.00 | ₱1,931.03 |
| Worked on a regular holiday that fell on your Saturday rest day | ₱1,931.03 × 2.60 | ₱5,020.68 |
| Worked on a special non-working day | ₱1,931.03 × 1.30 | ₱2,510.34 |
| Stayed home on a special non-working day | No work, no pay | ₱0.00 |
Monthly-paid vs. daily-paid employees
Daily-paid employees see each holiday as a separate line on the payslip, so the table above is what gets added.
Monthly-paid employees are different. Their monthly salary already includes pay for unworked regular holidays, because the 261, 313, and 365-day factors all count regular holidays as paid days. So when you work a regular holiday, your payslip usually shows only the extra 100% as "holiday pay" or "holiday premium". In the example above, that's ₱1,931.03 on top of your normal salary. For a special day, the extra is 30% (₱579.31).
When you get paid for an unworked regular holiday
The implementing rules of the Labor Code say you are entitled to pay for an unworked regular holiday if you were present at work, or on leave with pay, on the workday immediately before the holiday. If you were absent without pay that day, you can lose the holiday pay unless you work on the holiday itself.
The 12 regular holidays
These are regular holidays by law (Executive Order 292 as amended by Republic Act 9492, plus RA 9177 and RA 9849 for the two Eid holidays):
| Holiday | Date |
|---|---|
| New Year's Day | 1 January |
| Maundy Thursday | Movable (Holy Week) |
| Good Friday | Movable (Holy Week) |
| Araw ng Kagitingan | 9 April |
| Labor Day | 1 May |
| Independence Day | 12 June |
| National Heroes Day | Last Monday of August |
| Bonifacio Day | 30 November |
| Christmas Day | 25 December |
| Rizal Day | 30 December |
| Eid'l Fitr | Movable (end of Ramadan, proclaimed yearly) |
| Eid'l Adha | Movable (proclaimed yearly) |
Special non-working days change every year. They are set by presidential proclamation and usually include days such as Ninoy Aquino Day (21 August), All Saints' Day (1 November), the Feast of the Immaculate Conception (8 December), and the last day of the year. Check the proclamation for the current year on the Official Gazette. Holiday dates can also be moved by proclamation.
A double holiday happens when two regular holidays fall on the same date. This has happened when Araw ng Kagitingan (9 April) fell on Maundy Thursday or Good Friday.
Who is not covered
Holiday pay under Article 94 does not apply to government employees, managerial employees, field personnel, and workers paid by results. It also doesn't apply to retail and service establishments that regularly employ fewer than ten workers.
Common questions
Holiday pay FAQs
Do I get paid on a regular holiday if I don't work?
Yes, 100% of your daily rate, as long as you were present or on paid leave on the workday before the holiday.
Do I get paid on a special non-working day if I don't work?
Not by law. The rule is "no work, no pay", unless your company policy, practice, or collective bargaining agreement says otherwise.
What if a regular holiday falls on a Sunday that is my rest day?
If you work, you get 260% of your daily rate for the first 8 hours. If you don't work, you still get 100%.
Is holiday pay taxable?
Yes, for most employees. It counts as taxable compensation. Minimum wage earners are exempt from income tax on their holiday pay.
How is overtime on a holiday computed?
Each hour beyond 8 gets an extra 30% on the holiday hourly rate. For a regular holiday, that's 260% of your basic hourly rate. Use the overtime pay calculator for the exact amount.