TWO REGULAR HOLIDAYS FALLING ON THE SAME DAY

Holiday pay – refers to the payment of the regular daily wage for any unworked regular holiday.
Holiday Pay Rule – applies to entitlement to holiday pay during regular holidays and not during special
non-working days.

The Rule1 is that a covered employee is entitled to the following:

 If unworked – 200% for the two (2) regular holiday
 If worked – 200% for the two (2) regular holidays plus premium 2of 100% for work on that day
for a total of 200% of the daily wage.

Asian Transmission Corporation vs. CA

- the fact that two holidays fall on the same date should not operate to reduce to nine the ten
holiday pay benefits a worker is entitled to receive.

OT Paid or not, both are entitled to Holiday pay as the test 3 on determining entitlement to holiday pay is
whether the employe’s time and performance of the work are supervised or unsupervised by their
employer. If supervised, the employee is entitled to holiday and if unsupervised, he is not.

Non-payment of overtime premiums in exchange for longer weekends for employees the
work during the holidays is prohibited. 4 It was ruled that In the
- Applying by analogy the principle that overtime cannot be offset by under time, to allow off-
setting would prejudice the worker. He would be deprived of the additional pay for the rest day
work he has rendered and which is utilized to offset his equivalent time off on regular workdays.
To allow Cityland to do so would be to circumvent the law on payment of premiums for rest
they day and holiday work.

MONTLY PAID EMPLOYEES, NOT EXCLUDED

The Labor Code does not exclude monthly-paid employees from the benefit of holiday pay.

EXCLUDED FROM OVERTIME PAY, HOLIDAY PAY AND PREMIUM PAY (only enumerated those applicable
to SCP)
1. Managerial employees, if they meet all of the following conditions:
a. their primary duty is to manage the establishment in which they are employed or of a
department or subdivision thereof;
b. they customarily and regularly direct the work of two or more employees therein;
1
Per ‘Explanatory Bulletin to Worker’s Entitlement to Holiday Pay on 9 April 1993, Araw ng Kagitingan and Good
Friday” issued on March 11, 1993 by DOLE and undersecretary Cresenciano B. Trajano. This Bulleting was
reproduced on January 23, 1998, when both Maundy Thursday and Good Friday fell on the same day. (Note: This
was declared valid in the case of Asian Transmission Corporation v. CA, GR No. 144664, March 15, 2004)
2
Premium Pay refers to the additional compensation for work performed within eight (8) hours on non-work days,
such as rest days and special days (or special holidays) or regular holidays.
3
Labor Congress of the Philippines v. NLRC, GR No. 123938, may 21, 1998, 290 SCRA 509; Tan v. Lagrama, GR No.
151228, August 15, 2002.
4
Lagatic v. NLRC, GR No. 121004, January 28, 1998.
 c. they have the authority to fire or hire other employees of lower rank, or theur suggestions
and recommendations as to hiring and firing, and promotion, or any other change f status of
other employees are given particularly weight;
2. Offices or employees of a managerial staff, if they perform the following duties and
responsibilities:
a. Primarily perform work directly related to management policies of their employer
b. Customarily and regularly independent judgment;
c. (a) Regularly and directly assist a proprietor or managerial employee in the
management of the establishment or subdivision thereof in which he or she is
employed; or (b) execute, under general supervisions, work along specialized or exercise
discretion and technical lines requiring special training, experience, or knowledge; (c)
execute, under general supervision, special assignments and tasks; and
d. do not devote more than 20% of their hours worked in a workweek to activities which
are not directly and closely related to the performance prescribed in paragraphs 3.1, 3.1
and 3.3 above.
3. Workers who are paid by results, including those who are paid on piece rate, takay, pakyaw or
task basis, and other non-time work, if their output rates are in accordance with the standards
prescribed in the regulations, or where such rates have been fixed by the DOLE Secretary; (but
entitled to Holiday Pay)
4. Field personnel, if they regularly perform their duties away from the principal or branch office or
place of business of the employer and whose actual hours of work in the field cannot e
determined with reasonable certainty

TWELVE (12) GUARANTTEED PAID REGULAR HOLIDAYS

Article 94 of the Labor Code and the subsequent amendments 5 thereto guarantee a worker the
enjoyment of twelve (12) paid regular holidays in a year.
REGULAR HOLIDAYS
1. New Year’s Day
2. Maundy Thursday
3. Good Friday
4. Eidul Fitr
5. Eidul Adha
6. Araw ng Kagitingan (Bataan and Corregidor Day)
7. Labor Day
8. Independence Day
9. National Heroes Day
10. Bonifacio day
11. Chirstmas Day
12. Rizal Day

NATIONWIDE SPECIAL HOLIDAYS6

1. Ninoy Aquino Day
2. All Saints Days

5
such as Executive Order No, 203, R.A. No. 9177, R.A. 9492 and R.A. no. 9849.
6
No. 3 [C], 2019 Handbook on Worker’s Statutory Monetary Benefits, issued by the Bureau of Working Conditions
DOLE.
 3. Feast of Immaculate Conception
4. Last days of the year (December 31)7

The principal distinction between regular holiday, on the other hand, and special day/special holiday are
as follows:
1. A covered employee who does not work during a regular holiday is paid 100% if his regular daily
wage; while a covered employee who does not work during a special day/special holiday does
not receive any compensation under the principle of ‘no work, no pay’.
2. A covered employee who works during a regular holiday is paid 200% of his regular daily wage;
while a covered employee who works during a special day/special holidays is only paid an
additional compensation of not less than 30% of the basic pay or a total of 130% and at least
50% over and above the basic pay or a total of 150% if the worker is permitted or suffered to
work on a special day/special holiday which falls on his scheduled rest day.

COMPUTATION OF PREMIUM PAY FOR REGULAR HOLIDAYS

- if the employee did not work
o (Daily rate + COLA) x 100%
- If employee worked
o (Daily rate + COLA) x 200%
- If the employee worked in excess of 8 hours (Overtime work)
o Hourly rate of the basic daily wage x 200% x 130% x number of hours worked
- If employee worked during regular holiday that also falls on his rest day
o [(Daily rate + COLA) x 200%] + [daily Rate x 200%]
- If employee worked in excess of 8 hours (overtime work) during a regular holiday that also falls
on his rest day
o Hourly rate of the basic daily wage x 200% x 130% x number of hours worked