How to Compute Holiday Pay in the Philippines

    Learn how to accurately compute Regular Holiday and Special Non-Working Holiday pay according to DOLE regulations.

    PayrollEasy HR Experts
    June 12, 2026
    10 min read
    1

    Identify the Type of Holiday

    Determine if the holiday is a Regular Holiday (e.g., Independence Day, Christmas) or a Special Non-Working Holiday (e.g., Ninoy Aquino Day). The computation differs significantly for each.

    2

    Compute Regular Holiday Pay (Unworked)

    If the employee does not work on a Regular Holiday, they are still entitled to 100% of their daily basic wage, provided they were present or on leave with pay on the workday immediately preceding the holiday.

    3

    Compute Regular Holiday Pay (Worked)

    If the employee works on a Regular Holiday, they must be paid 200% of their regular daily wage for the first 8 hours.

    4

    Compute Special Non-Working Holiday Pay

    The 'No Work, No Pay' principle applies to Special Non-Working Holidays. If unworked, no pay is given (unless there's a favorable company policy). If worked, pay 130% of the regular daily wage for the first 8 hours.

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