Holiday pay in the Philippines depends on the type of day. On a regular holiday, employees receive 100% of their daily wage even if they do not work, and 200% if they work. On a special non-working day the rule is “no work, no pay”, and employees who work get 130% of their daily wage.
Quick answer: Regular holiday: 100% if not worked, 200% if worked, 260% if it is also the employee’s rest day. Special non-working day: no pay if not worked (unless company policy says otherwise), 130% if worked, 150% if it is also a rest day. Overtime on any holiday adds 30% of the holiday rate.
Last updated: November 11, 2026
- Regular holidays are paid even when not worked, at 100% of the daily wage, and at 200% when worked.
- Special non-working days follow “no work, no pay”. Work on those days earns 130%, or 150% on a rest day.
- Special working days, such as February 25, are paid like ordinary working days.
- Overtime on a holiday adds 30% of the holiday hourly rate, and night differential adds 10% of it.
Holiday Pay Calculator (Philippines)
Choose the type of holiday, enter the daily rate or monthly salary and the hours worked. Enter 0 hours to see what an employee gets for a holiday they did not work.
Holiday Pay Rates 2026
These are the rates for daily-paid employees covered by holiday pay rules. The last column is the pay for 8 hours worked at a daily rate of ₱800.
| Type of day | Not worked | Worked (first 8 hours) | Overtime per hour | Worked, at ₱800/day |
|---|---|---|---|---|
| Regular holiday | 100% | 200% | 260% | ₱1,600 |
| Regular holiday on a rest day | 100% | 260% | 338% | ₱2,080 |
| Double regular holiday | 200% | 300% | 390% | ₱2,400 |
| Double regular holiday on a rest day | 200% | 390% | 507% | ₱3,120 |
| Special non-working day | No work, no pay* | 130% | 169% | ₱1,040 |
| Special non-working day on a rest day | No work, no pay* | 150% | 195% | ₱1,200 |
| Special working day | Ordinary rules | 100% | 125% | ₱800 |
*Unless a company policy, established practice or collective bargaining agreement grants pay for special non-working days.
Regular Holiday Pay Rules
Regular holidays are set by law (Article 94 of the Labor Code, as amended) and listed each year in a presidential proclamation. Covered employees get paid for them whether or not they work.
- Not worked: 100% of the daily wage, as long as the employee was present at work or on paid leave on the workday immediately before the holiday. If that day is a rest day or non-working day, the employee must have been present or on paid leave on the workday before it.
- Worked: 200% of the daily wage for the first 8 hours. Overtime is 260% of the hourly rate.
- Falls on a rest day and worked: 260% for the first 8 hours, and 338% per overtime hour.
- Consecutive holidays: for Maundy Thursday and Good Friday, an employee who is absent the day before Maundy Thursday can still be paid for Good Friday by working on Maundy Thursday.
- Monthly-paid employees: if the monthly salary already covers every day of the year (a 313 or 365-day factor), unworked regular holidays are already paid. Work on the holiday earns an additional 100% on top of the salary.
Holiday pay rules cover most private-sector employees. The exclusions are government employees, retail and service businesses that regularly employ fewer than ten workers, managerial employees, field personnel and a few other groups listed in the Labor Code’s implementing rules.
Special Non-Working Day Pay Rules
- Not worked: no work, no pay, unless a company policy, practice or CBA says otherwise.
- Worked: 130% of the daily wage for the first 8 hours. Overtime is 169% of the hourly rate.
- Falls on a rest day and worked: 150% of the daily wage. Overtime is 195% of the hourly rate.
Special working days, such as the EDSA People Power anniversary on February 25, are not holidays for pay purposes. Work on those days is paid at ordinary rates.
Double Pay in December 2026: Which Days Pay 200%?
Double pay means 200% of the daily wage for work on a regular holiday. In December 2026 that is December 25 (Christmas Day) and December 30 (Rizal Day). Bonifacio Day on November 30 also pays 200%. Employees who do not work a regular holiday still receive 100% of their daily wage.
- December 8, 24 and 31 are special non-working days: 130% if worked, and no pay if not worked unless company policy says otherwise. They are not double pay.
- If a regular holiday is also the employee’s rest day, the rate if worked rises to 260%.
- Overtime on a holiday adds 30% of the holiday hourly rate.
Remaining 2026 Holidays and Their Pay Rates
| Date | Holiday | Type | Rate if worked |
|---|---|---|---|
| Monday, November 30 | Bonifacio Day | Regular holiday | 200% |
| Tuesday, December 8 | Feast of the Immaculate Conception | Special non-working day | 130% |
| Thursday, December 24 | Christmas Eve | Special non-working day | 130% |
| Friday, December 25 | Christmas Day | Regular holiday | 200% |
| Wednesday, December 30 | Rizal Day | Regular holiday | 200% |
| Thursday, December 31 | Last Day of the Year | Special non-working day | 130% |
The 2027 calendar is out too. See the complete list of Philippine holidays for 2027, including the long weekends.
Example: December 2026 holiday pay
Fe earns ₱800 a day and works on December 24, December 25 and December 30.
- December 24 (special non-working day): ₱800 × 130% = ₱1,040
- December 25 (regular holiday): ₱800 × 200% = ₱1,600
- December 30 (regular holiday): ₱800 × 200% = ₱1,600
- Total for the three days: ₱4,240, compared with ₱2,400 on ordinary days
What Is a Double Holiday?
A double holiday happens when two regular holidays fall on the same date, as when Araw ng Kagitingan and Maundy Thursday both fell on April 9, 2020. Employees then get 200% if they do not work and 300% if they work, or 390% if it is also their rest day. No double regular holidays appear in the 2026 or 2027 calendars proclaimed so far.
Holiday Pay, Overtime and Night Differential
Premiums stack. Overtime on a holiday adds 30% of the holiday hourly rate, and night differential adds 10% of the rate for that hour. For example, an hour of overtime from 10 PM to 11 PM on a regular holiday pays ₱100 × 260% × 110% = ₱286 at a ₱100 hourly rate. See our guides to overtime pay computation and night differential.
Is Holiday Pay Taxable?
Yes, for regular employees. Holiday pay is taxable compensation and is included in the BIR withholding tax computation. Statutory minimum wage earners are exempt from income tax on holiday pay, overtime pay, night differential and hazard pay.
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Asiacruit applies DOLE holiday, rest day and overtime rates automatically for every Philippines hire. Employer of Record services start at $199 per employee per month.
Schedule a call with usOfficial sources: Department of Labor and Employment (DOLE) labor advisories on holiday pay, Labor Code Article 94, Proclamation No. 1006 (2026 holidays) and Proclamation No. 1427 (2027 holidays). DOLE issues a pay advisory before most holidays, so check the latest one before running payroll.
Frequently Asked Questions
On a regular holiday, employees get 100% of their daily wage if they do not work and 200% if they work. On a special non-working day, they get no pay if they do not work (unless company policy grants it) and 130% if they work.
The rule is no work, no pay. If the employee works, the pay is 130% of the daily wage for the first 8 hours, or 150% if the day is also the employee’s rest day. Overtime is 169%, or 195% on a rest day.
Yes. Covered employees get 100% of their daily wage, as long as they were present at work or on paid leave on the workday immediately before the holiday.
Double pay means 200% of the daily wage, the rate for working on a regular holiday. If the regular holiday also falls on the employee’s rest day, the rate is 260%.
Yes. If the monthly salary already covers every day of the year, unworked regular holidays are already included in the salary. If they work on a regular holiday, they get an additional 100% of their daily rate, so the day is paid at 200% in total.
Holiday pay is taxable compensation for regular employees. Statutory minimum wage earners are exempt from income tax on their holiday pay, overtime pay, night differential and hazard pay.
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