Holiday
pay refers to the payment of the regular daily wage for any unworked regular
holiday.
All covered employees shall be entitled to holiday pay (additional
100%) when they are on leave of absence with pay on the workday immediately
preceding the regular holiday.
Employees who are on leave of absence without
pay on the day immediately preceding a regular holiday may not be paid the
required holiday pay if they do not work on such regular holiday.
Where the day immediately preceding the holiday is a non-work
day in the establishment or the scheduled rest day of the employee, he/she
shall not be deemed to be on leave of absence on that day, in which case he/she
shall be entitled to the holiday pay if he/she worked on the day immediately
preceding the non-work day or rest day.
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.
Regular
Holiday
1. If it is an employee's regular workday
If unworked
- 100%
If
worked
1st 8
hours - 200%
excess
of 8 hours - plus 30% of hourly rate on said day
2. If it is an employee's rest day
If unworked
- 100%
If
worked
1st 8
hours - plus 30% of 200%
excess
of 8 hours - plus 30% of hourly rate on said day
Notes: Excluded employees are:
● Employees of government,
government-owned and/or controlled corporations;
● Those of retail and service establishments regularly
employing less than ten (10) workers;
● Kasambahay (house helper) and persons in the personal
service of another;
● Managerial employees including managerial staffs;
● Field personnel and other employees whose time and
performance is unsupervised by the employer, including those who are engaged on
task or contract basis, purely commission basis or those who are paid a fixed
amount for performing work irrespective of the time consumed in the performance
thereof.