There are 2 types of holidays in the Philippines, regular holidays and special non-working days. This article will you to understand more about the special non-working day:

  • Special Non Working Holiday Meaning
  • Special Holiday Rate
  • Example: How to compute the pay on special non-working day

What is Special Non Working Holiday?

Special non working day, also known to be special non-working holiday or special holiday is an additional holiday enacted by the congress or declared under the judgment of the President of the Philippines. It means an exclusive no work day. However, the ‘No Work, No Pay’ rule applies.

Unlike regular holiday which is commemorated nationwide, such additional holiday may be celebrated in a specific region, province or city. However, there are also nationwide special non working holiday such as 26 December 2016 (Monday) and 2 January 2017 (Monday) declared through Proclamation No. 117.

What is the Special Holiday Rate?

According to the ‘No Work, No Pay’ principle, if the employee did not work on the special non-working holiday, the employee shall not be paid for that day unless there is a favorable company policy, practice or collective bargaining agreement granting payment for that day.

If the employee reported for work on the special non-working holiday, the employee shall be entitled to an additional compensation equivalent to 30% of his regular daily wage. This means that if an employee’s regular daily wage is P500, on a special non-working holiday, the employee’s daily wage shall become P650.

Special Non Working Holiday Pay Rules

Special Holiday Pay

Special Holiday Computation

Example 1: How to compute special non working holiday pay
Regular Daily Wage P500
Daily Wage on Special Holiday P500 × 130% = P650
Example 2: How to compute overtime pay on special non working holiday
Regular Hourly Wage P50
Overtime Rate 30%
Overtime Hourly Rate
on Special Holiday
130% × 130% = 169%
Actual Hourly Wage P50 × 169% = P84.50
Example 3: How to compute night differential on special non working holiday
Regular Hourly Wage P50
Night Differential Rate 10%
Night Differential Hourly Rate
on Special Holiday
130% × 110% = 143%
 Actual Hourly Wage P50 × 143% = P71.50
Example 4: How to compute overtime with night differential on special non working holiday
Regular Hourly Wage P50
Night Differential Rate 10%
Overtime Rate 30%
Overtime with Night Differential Hourly Rate on Special Holiday 130% × 110% × 130% = 185.9%
Actual Hourly Wage P50 × 185.9% = P92.95

For more information on labor regulations, please see Presidential Decree No. 442, s. 1974.