Pay Rules for Regular Holiday in the Philippines

The following pay rules for regular holiday shall be observed in the Philippines:

• If the employee did not work; he or she shall be paid 100 percent of his or her salary for that day [(Daily Rate + Cost of Living Allowance) x 100%];
• For work done during the regular holiday, the employees shall be paid 200 percent of his/her regular salary for that day for the first eight hours [(Daily Rate + COLA) x 200%];
• For work done in excess of eight hours (overtime work), he/she shall be paid an additional 30 percent of his/her hourly rate on said day [(Hourly rate of the basic daily wage x 200% x 130% x number of hours worked];
• *For work done during a regular holiday that also falls on his or her rest day, he/she shall be paid an additional 30 percent of his her daily rate of 200 percent [(Daily Rate + COLA) x 200%] + [30% (Daily Rate x 200%)]; and
• For work done in excess of eight hours (overtime work) during a holiday that also falls on his or her rest day, he/she shall be paid an additional 30 percent of his/her hourly rate on said day (Hourly rate of the basic daily wage x 200% x 130% x 130% x number of hours worked).
• source: http://www.gov.ph/2015/09/17/eidl-adha-pay-rules/
• dole.gov.ph