Labor and Employment Secretary Rosalinda Dimapilis-Baldoz yesterday promulgated the implementing guidelines for Proclamation No. 459, Series of 2012, Declaring the Regular Holidays, Special (Non-Working) Days, and Special Holiday (For All Schools) For the Year 2013.
Regular Holidays:
- If the employee did not work, he/she shall be paid 100 percent of his/her salary for that day. Computation: (Daily rate + Cost of Living Allowance) x 100%. The COLA is included in the computation of holiday pay.
- If the employee worked, he/she shall be paid 200 percent of his/her regular salary for that day for the first eight hours. Computation: (Daily rate + COLA) x 200%. The COLA is also included in computation of holiday pay.
- If the employee worked in excess of eight hours (overtime work), he/she shall be paid an additional 30 percent of his/her hourly rate on said day. Computation: Hourly rate of the basic daily wage x 200% x 130% x number of excess hours worked.
- If the employee worked 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 percent. Computation: (Daily rate + COLA) x 200%] + (30% [Daily rate x 200%)].
- If the employee worked 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 percent of his/her hourly rate on said day. Computation: (Hourly rate of the basic daily wage x 200% x 130% x 130% x number of hours worked);
- Special non-working days:
- If the employee did not work, the “no work, no pay” principle shall apply, unless there is a favorable company policy, practice, or collective bargaining agreement (CBA) granting payment on a special day.
- If the employee worked, he/she shall be paid an additional 30 percent of his/her daily rate on the first eight hours of work. Computation: [(Daily rate x 130%) + COLA).
- If the employee worked in excess of eight hours (overtime work), he/she shall be paid an additional 30 percent of his/her hourly rate on said day. Computation: (Hourly rate of the basic daily wage x 130% x 130% x number of hours worked).
- If the employee worked during a special day that also falls on his/her rest day, he/she shall be paid an additional fifty percent of his/her daily rate on the first eight hours of work. Computation: [(Daily rate x 150%) + COLA].
- If the employee worked 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 percent of his/her hourly rate on said day. Computation: (Hourly rate of the basic daily wage x 150% x 130% x number of hours worked).
- For private establishments, February 25, 2013 is an ordinary workday and no premium is required to be paid for work on said day.
- On the other hand, employees in private schools, whether academic or administrative personnel, shall be paid in accordance with the rules for pay on special (non-working) days as stated in Labor Advisory No. 06, series of 2012.
Source : DOLE.GOV.PH
