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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
- Where there are two (2) successive regular holidays, like Maundy Thursday and Good Friday, an employee may not be paid for both holidays if he/she absents himself/herself from work on the day immediately preceding the first holiday, unless he/she works on the first holiday, in which case he/she is entitled to his/her holiday pay on the second holiday. (Holiday Pay, 2022 Handbook on Workers’ Statutory Monetary Benefits)
The rule on compensability of holiday pay is that an employee is entitled to at least 100% of his/her minimum wage rate even if he/she did not report for work, provided that he/she is present or is on leave of absence with pay on the work day immediately preceding the holiday.
In case there are two successive regular holidays, does this rule apply?
Yes. Under the 2022 Handbook on Workers’ Statutory Monetary Benefits, to be entitled to holiday pay in case of two (2) successive holidays, the employee must be: (1) present on the day immediately preceding the first holiday; or (2) on leave with pay.
The law says:
“Where there are two (2) successive regular holidays, like Maundy Thursday and Good Friday, an employee may not be paid for both holidays if he/she absents himself/herself from work on the day immediately preceding the first holiday, unless he/she works on the first holiday, in which case he/she is entitled to his/her holiday pay on the second holiday.” (Holiday Pay, 2022 Handbook on Workers’ Statutory Monetary Benefits)
Otherwise, an employee must work on the first holiday (of the two succeeding holidays) to be entitled to holiday pay on the second holiday.
The law says:
“SECTION 10. Successive regular holidays. — Where there are two (2) successive regular holidays, like Holy Thursday and Good Friday, an employee may not be paid for both holidays if he absents himself from work on the day immediately preceding the first holiday, unless he works on the first holiday, in which case he is entitled to his holiday pay on the second holiday.” (Section 10, Rule IV, Book III, Omnibus Rules to Implement the Labor Code of the Philippines)
Related article: What is the effect of business closure on holiday pay?
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