The Department of Labor and Employment (DOLE) has issued the rules on the payment of wages for the regular and special holidays next year.
For the regular holidays on Jan. 1 (New Year’s Day), March 28 (Maundy Thursday), March 29 (Good Friday), April 9 (Araw ng Kagitingan), May 1 (Labor Day), June 12 (Independence Day), Aug. 26 (National Heroes Day), Nov. 30 (Bonifacio Day), Dec. 25 (Christmas Day), Dec. 30 (Rizal Day), Eid’l Fitr and Eidul Adha, the DOLE in Labor Advisory No. 6 issued the following rules pursuant to Presidential Proclamation No. 459:
If an employee reports for work on a regular holiday, he shall be entitled to 200 percent of his regular salary for that day for the first eight hours, and an additional 30 percent of his hourly rate for work in excess of eight hours, Baldoz said.
If the day falls on an employee’s rest day and he goes to work, he is entitled to an additional 30 percent of his daily rate at 200 percent. For work in excess of eight hours on those days, he should get an additional 30 percent of his hourly rate.
“But if an employee does not render work on a regular holiday, he shall be entitled to 100 percent of his salary for that day,” Baldoz said.
On the other hand, she said that for the special nonworking holidays—March 30 (Black Saturday), Aug. 21 (Ninoy Aquino Day), Nov. 1 (All Saints Day), Nov. 2 (All Souls Day), Dec. 24 (Christmas Eve) and Dec. 31 (New Year’s Eve)—the principle of “no work, no pay” would apply, “unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment on a special day.

Source: Philippine Daily Inquirer- December 30, 2012