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Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.
AT A GLANCE:
Pursuant to Proclamation No. 368, series of 2023, the Department of Labor and Employment (DOLE) issued Labor Advisory No. 27, Series of 2023, which provides for guidelines regarding payment of wages for regular holidays and special (non-working) day for the year 2024.
Under Proclamation No. 368, series of 2023, there are twelve (12) regular holidays and eight (8) special (non-working) days for the year 2024.
President Ferdinand R. Marcos, Jr. issued Proclamation No. 368, series of 2023 declaring the regular and special (non-working) days for the year 2024. Under the Proclamation, the following regular holidays and special days for the year 2024 shall be observed:
- Regular Holidays
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New Year’s Day
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01 January (Monday) |
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Maundy Thursday
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28 March |
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Good Friday
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29 March |
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Araw ng Kagitingan
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09 April (Tuesday) |
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Labor Day
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01 May (Wednesday) |
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Independence Day
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12 June (Wednesday) |
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National Heroes Day |
26 August (Last Monday of August)
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Bonifacio Day
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30 November (Saturday) |
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Christmas Day
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25 December (Wednesday) |
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Rizal Day |
30 December (Monday) |
2. Special (Non-Working) Days
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Ninoy Aquino Day
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21 August (Wednesday) |
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All Saints’ Day
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1 November (Friday) |
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Feast of the Immaculate Conception of Mary
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8 December (Sunday) |
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Last Day of the Year |
31 December (Tuesday) |
Additional Special (Non-Working) Days
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Chinese New Year
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10 February (Saturday) |
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Black Saturday
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30 March |
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All Souls’ Day
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2 November (Saturday) |
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Christmas Eve |
24 December (Tuesday) |
Pursuant to the Proclamation, the Department of Labor and Employment (DOLE) issued Labor Advisory No. 27, Series of 2023 (L.A. No. 27-2023), which provided the guidelines for payment of wages for the regular holidays and special (non-working) days for the year 2024.
Under L.A. No. 27-2023, the following rules shall apply:
- For regular holidays:
1.1. If the employee does not work, the employer shall pay 100% of the employee’s wage for that day, provided that the employee reports to work or is on leave of absence with pay on the day immediately preceding the regular holiday. Where the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled rest day of the employee, he or she shall be entitled to holiday pay if the employee worked or was on leave of absence with pay on the day immediately preceding the non-working day or rest day (Basic wage x 100%);
1.2. For work done during the regular holiday, the employer shall pay a total of 200% of the employee’s wage for that day for the first eight hours (Basic wage x 200%);
1.3. For work done in excess of eight hours, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 200% x 130% x number of hours worked);
1.4. For work done during a regular holiday that also falls on the employee’s rest day, the employer shall pay the employee an additional 30% of the basic wage of 200% (Basic wage x 200% x 130%); and
1.5. For work done in excess of eight hours during a regular holiday that also falls on the employee’s rest day, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 200 x 130% x 130% x number of hours worked).
- For special (non-working) days:
2.1. If the employee does 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;
2.2. For work done during the special day, the employer shall pay the employee an additional 30% of the basic wage on the first eight hours of work (Basic wage x 130%);
2.3. For work done in excess of eight hours, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 130% x 130% x number of hours worked);
2.4. For work done in excess of eight hours during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 50% of the basic wage on the first eight hours of work (Basic wage x 150%);
2.5. For work done in excess of eight hours during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 150% x 130% number of hours worked.)”
Read also: Computation of Holiday Pay for Rizal Day
Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding taxation and taxpayer’s remedies, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/0917-5772207.
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