Quick answer: On a regular holiday you earn 200% of your daily wage if you work the first 8 hours, and 100% even if you do not work. On a special non-working day you earn 130% if you work, and generally nothing if you do not (no work, no pay). When the day is also your rest day the rates rise to 260% and 150%. Compute holiday pay and overtime →
Looking for the dates? See the Philippine holidays calendar for 2026 and 2027, which lists each holiday with its pay rule. This page explains how the pay is computed.
Holiday pay rates (DOLE 2026)
These multipliers come from DOLE Labor Advisory No. 12, Series of 2025, which applies the Labor Code to the 2026 holidays declared in Proclamation No. 1006.
| Day | If you do not work | First 8 hours worked | Overtime hour |
|---|---|---|---|
| Regular holiday | 100% of daily wage | 200% | 260% |
| Regular holiday on your rest day | 100% | 260% | 338% |
| Special non-working day | No pay (no work, no pay) | 130% | 169% |
| Special non-working day on your rest day | No pay | 150% | 195% |
| Special working day | No pay | 100% | 125% |
| Double holiday (two regular holidays on one date)* | 200% | 300% | 390% |
*The double-holiday rates come from DOLE Labor Advisory No. 13, Series of 2020 (the 9 April 2020 holiday) and are not part of the 2026 advisory. No double holiday falls in 2026 or 2027.
Regular holiday pay
Regular holidays are the ten fixed national holidays plus the Islamic holidays Eid’l Fitr and Eid’l Adha when they are proclaimed: New Year’s Day, Maundy Thursday, Good Friday, Araw ng Kagitingan, Labor Day, Independence Day, National Heroes Day, Bonifacio Day, Christmas Day and Rizal Day.
- Worked: daily wage × 200% for the first 8 hours (“double pay”).
- Not worked: 100% of the daily wage, if you worked or were on paid leave on the workday before the holiday. If that day was a rest day or non-working day, the condition applies to the day before it. Absence without pay on the preceding day can cost you the holiday pay.
- Overtime: hourly rate × 200% × 130% for each hour beyond 8.
- On a rest day: daily wage × 200% × 130% = 260% for the first 8 hours, and overtime at 260% × 130% = 338%.
Two regular holidays in a row, such as Maundy Thursday and Good Friday, are two separate holidays: you receive each day’s holiday pay separately. They are not a “double holiday”.
Special non-working holiday pay
Special non-working days (Ninoy Aquino Day, All Saints’ Day, All Souls’ Day, Immaculate Conception, Christmas Eve, the last day of the year, Chinese New Year and Black Saturday in 2026) follow no work, no pay.
- Worked: daily wage × 130% for the first 8 hours (an extra 30%).
- Not worked: no pay, unless a company policy, an established practice or a collective bargaining agreement provides otherwise. Many employers do pay these days, so check your handbook before assuming you lose a day.
- Falls on your rest day: daily wage × 150% if you work it.
- Overtime: hourly rate × 130% × 130% = 169% per hour (195% when the special day is also your rest day).
Special non-working days are the ones people most often shortchange, because the rate (130%) is lower than most expect. The rule has not changed: 130% is the legal minimum, not 200%.
Special working days
A special working day, such as the EDSA People Power anniversary on 25 February 2026, is treated as an ordinary working day for pay purposes. You earn 100% of your daily wage if you work it and nothing if you do not, and overtime is the ordinary 125%. There is no holiday premium.
Who is covered
The regular-holiday rule covers most rank-and-file employees. Under Article 94 of the Labor Code, retail and service establishments regularly employing fewer than ten workers do not have to pay holiday pay. The Labor Code and its rules also generally exclude government employees, managerial employees, field personnel, kasambahay and workers paid by results. Exclusions depend on the actual duties and the employer’s size, not on job titles.
Worked examples (₱755 NCR minimum wage)
These use the ₱755 daily minimum wage under Wage Order NCR-28, so the hourly rate is ₱755 ÷ 8 = ₱94.375.
| Situation | Computation | Pay |
|---|---|---|
| Regular holiday, worked 8 hours | ₱755 × 200% | ₱1,510.00 |
| Regular holiday, not worked | ₱755 × 100% | ₱755.00 |
| Special non-working day, worked 8 hours | ₱755 × 130% | ₱981.50 |
| Special non-working day, not worked | No work, no pay | ₱0.00 |
| Special non-working day on rest day, worked 8 hours | ₱755 × 150% | ₱1,132.50 |
| Regular holiday on rest day, worked 8 hours | ₱755 × 260% | ₱1,963.00 |
| Regular holiday, 8 hours + 2 hours overtime | ₱1,510.00 + (₱94.375 × 2.60 × 2) | ₱2,000.75 |
| Special non-working day, 8 hours + 2 hours overtime | ₱981.50 + (₱94.375 × 1.69 × 2) | ₱1,300.49 |
For a monthly-paid employee earning ₱20,000 with a 261-day factor, the daily rate is ₱20,000 × 12 ÷ 261 = ₱919.54. Working a regular holiday for 8 hours then pays ₱1,839.08, and a special non-working day pays ₱1,195.40.
Add night work and the premiums compound: a regular holiday shift from 10 PM to 6 AM on ₱755 adds 10% × ₱1,510 = ₱151.00 in night differential, for ₱1,661.00. Our night differential guide explains the stacking, and the overtime pay calculator does it for any shift.
Check the advisory for each holiday
DOLE issues a short labor advisory before each holiday or group of holidays that restates these rules for the specific dates, for example Labor Advisory No. 18, Series of 2026, for the November holidays. The percentages above do not change from advisory to advisory, but the list of days does. You can find them on the DOLE labor advisories page.
Is holiday pay taxable?
Holiday premium pay is part of taxable compensation for most employees, like overtime. Statutory minimum wage earners are exempt from income tax on their minimum wage and on the holiday pay, overtime, night differential and hazard pay they receive. Holiday premium is excluded from the basic-salary base for 13th month pay.
Related labor pay rules
- Philippine holidays 2026 and 2027, with pay rules
- Overtime pay rate and DOLE rules
- Rest day and premium pay
- Night differential pay
Sources: DOLE Labor Advisory No. 12, Series of 2025; Proclamation No. 1006, s. 2025; Labor Code, Book III (Art. 94); DOLE Handbook on Workers’ Statutory Monetary Benefits. For estimation only — confirm with DOLE or your HR.