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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 21st day of August of every year is declared as the Ninoy Aquino Day to commemorate the death anniversary of former Senator Benigno “Ninoy” S. Aquino, Jr. (Section 1, Republic Act No. 9256)
Proclamation No. 42, Series of 2022, as amended by Proclamation No. 09, Series of 2022 was issued announcing the regular and special holidays for the year 2023. Among these holidays is the Ninoy Aquino Day on August 21, which is declared as a special non-working holiday.
The Department of Labor and Employment has issued Labor Advisory No. 17, Series of 2023 regarding the payment of wages in relation to the special non-working holiday on August 21, 2023.
The Labor Advisory provides that for the special non-working holiday on August 21, 2023, the following guidelines shall be observed:
- “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;
- 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%);
- For work done in excess oof eight hours, the employer shall pay the employee an additional 30% of the hourly rate on the said day (Hourly rate of the basic wage x 130% x 130% x number of hours worked);
- For work done during the special 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%); and
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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% x number of hours worked.)” (Labor Advisory No. 17, Series of 2023
Read also: Quezon Day (Quezon and Aurora Provinces and Quezon City) (Republic Act No. 6741 of 1989)
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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