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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:
The last day of the year (December 31) is a nationwide special holiday under Republic Act No. 9492. The Office of the President declared the last day of the year as a special non-working day through Proclamation No. 368, Series of 2023.
Pursuant to Proclamation No. 368, s. 2023, the Office of the President declared regular holidays and special (non-working) days for the year 2024.
The proclamation states:
WHEREAS, Republic Act (RA) No. 9492 (s. 2007) amended Section 26, Chapter 7, Book 1 of Executive Order (EO) No. 292, also known as the Administrative Code of 1987, by declaring certain days (specific or movable) as special or regular holidays;
x x x
NOW, THEREFORE, I, FERDINAND R. MARCOS, JR., by virtue of the powers vested in me by the Constitution as President of the Philippines, do hereby declare:
SECTION 1. The following regular holidays and special holidays for the year 2024 shall be observed in the country:
x x x
- Special (Non-Working) Days
Last Day of the Year – 31 December (Tuesday)
Compensation for Special Holiday Work
Article 93 of the Labor Code provides that work performed on any special holiday shall be paid an additional compensation of at least thirty percent (30%) of the regular wage of the employee. Where such holiday work falls on the employee’s scheduled rest day, he shall be entitled to an additional compensation of at least fifty percent (50%) of his regular wage.
RELATED ARTICLES:
- 2024 Holiday Pay Rules (Labor Advisory No. 27, Series of 2023)
- What are regular and special holidays?
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Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding legal services, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/ 0917-5772207/ 09778050020.
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