Payment of Wages for the Regular Holidays on 9-10 April 2020 and Special Day on 11 April 2020

April 2020

The Department of Labor and Employment (“DOLE”) issued Advisory Nos. 13 and 13A, series of 2020 dated 30 March and 1 April, respectively, as guidelines for employers in the pay calculation of their employees during the following regular and special holidays.

Dates and corresponding holiday/s	Rules for pay
Dates and corresponding holiday/s	Circumstance	Formula for Calculation of Pay
9 April - 2 Regular Holidays (i.e. Araw ng Kagitingan and Maundy Thursday)	Employee did not work but was present or was on paid leave on the workday prior to the start of the enhanced community quarantine (ECQ) on 17 March	(Basic wage + COLA) x 200%
	Employee rendered 8 hours of work during the holiday	(Basic wage + COLA) x 300%
	For overtime work rendered during the holiday	[(Hourly rate of the basic wage x 300%) x 130%] x number of overtime hours
	In case the employee worked during the holiday which also falls on the employee’s rest day	[(Basic wage + COLA) x 300%] + [30% (Basic wage x 300%)]
	For overtime work rendered during the said day	[(Hourly rate of the basic wage x 300%) x 130%] x (130% x number of overtime hours)]
10 April - 1 Regular Holiday (i.e. Good Friday)	Employee did not work but was present or was on paid leave on the workday prior to the start of the ECQ	(Basic wage + COLA) x 100%
	Employee rendered 8 hours of work during the holiday	(Basic wage + COLA) x 200%
	For overtime work rendered during the holiday	[(Hourly rate of the basic wage x 200%) x 130%] x number of overtime hours
	In case the employee worked during the holiday which also falls on the employee’s rest day	[(Basic wage + COLA) x 200%] + [30% (Basic wage x 200%)]
	For overtime work rendered during the said day	[(Hourly rate of the basic wage x 200%) x 130%] x (130% x number of overtime hours)]
11 April - 1 Special (Non-Working) Holiday	If the employee did not work during the holiday.	“No work, No pay” principle shall apply unless there is a favorable company policy/practice/ or collective bargaining agreement granting payment on such day.
	Employee rendered 8 hours of work during the holiday	(Basic wage x 130%) + COLA
	For overtime work rendered during the holiday	[(Hourly rate of the basic wage x 130%) x 130%] x number of overtime hours
	In case the employee worked during the holiday which also falls on the employee’s rest day	(Basic wage x 150%) + COLA
	For overtime work rendered during the said day	[(Hourly rate of the basic wage x 150%) x 130%] x number of overtime hours

On account of the existence of the current national situation, employers are allowed to defer the payment of the above-enumerated holiday pay for 9, 10 and 11 April 2020 until such time that the present emergency situation has been abated and the normal operations of the establishment is in place.

On the other hand, establishments that have totally closed/ceased operations during the ECQ period shall be exempted from payment of the above-enumerated holiday pay.