THE Department of Labor and Employment has issued the rules for the proper payment of wages to employees who will report for work on the declared holidays this October and November.
October 30, November 1, and November 2 were declared special non-working days in light of the Barangay and Sangguniang Kabataan Elections and Undas season, respectively.
November 27, meanwhile, was declared a regular holiday in connection with Andres Bonifacio’s birth anniversary.
Under Labor Advisory No. 24 issued on October 12, the wages of employees who will work on October 30, November 1, and November 2 shall be computed as follows:
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 granting payment on a special day.
For work done during the special day, he or she shall be paid an additional 30 percent of his or her basic wage on the first eight hours of work (basic wage x 130%).
For work done over eight hours (overtime work), the employee shall be paid an additional 30 percent of the hourly rate on the said day (hourly rate of the basic wage x 130% x 130% x number of hours worked).
If an employee works on a special day that also falls on a rest day, the employer shall pay an additional 50 percent of the basic wage on the first eight hours of work (basic wage x 150%).
For overtime work on a special day that also falls on the employee’s rest day, workers shall be paid an additional 30 percent of their hourly rate on the said day (hourly rate of the basic wage x 150% x 130% x number of hours worked).
For the November 27 holiday, employees who will not report for work will receive 100 percent of their daily wage, provided they are on leave of absence with pay on the day immediately preceding the regular holiday (basic wage x 100%).
When the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled rest day of the employees, they shall be entitled to holiday pay if they worked or were on leave of absence with pay on the day immediately preceding the non-working day or rest day.
For work done during the regular holiday, the employee shall be paid 200% of his or her wage for the first eight hours (basic wage x 200%).
For overtime work, he or she shall be paid an additional 30 percent of his or her hourly rate (hourly rate of the basic wage x 200% x 130% x number of hours worked).
If an employee works on a regular holiday that also falls on his or her rest day, he or she shall be paid an additional 30 percent of his or her basic wage of 200 percent, or (basic wage x 200% x 130%).
For overtime work on a regular holiday that also falls on his or her rest day, he or she shall be paid an additional 30 percent of his or her hourly rate on the said day (hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked).
Consequently, work done on November 30 shall be computed based on ordinary working day rates.
For those who will report for work, they will receive 100% of their wage rate for that day for the first eight hours (basic wage x 100%).
Employees who will render overtime work shall be paid the additional 25% of their hourly rate on the said day (hourly rate of the basic wage x 125% x number of hours worked).
