For official holidays, the The Department of Labor and Employment (DOLE) has established the following rules that employers should observe:
Holiday Pay Rules for an official regular holiday nationwide
If the employee did not work, he/she shall be paid 100 percent of his/her salary for that day.
If the employee works during the regular holiday, the employee shall be paid 200 percent of his/her regular salary for that day for the first eight hours.
If the employee works more than eight hours (overtime work), he/she shall be paid an additional 30 percent of his/her hourly rate.
If the employee works on his/her rest day, he/she shall be paid an additional 30 percent of his/her daily rate of 200 percent
If the employee works more than eight hours (overtime work) during a regular holiday that also falls on his/her rest day, he/she shall be paid an additional 30 percent of his/her hourly rate.
Holiday Pay Rules for a Special non-working day
If the employee did not work, no pay, unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment of wages on special days even if unworked.
If the employee works during the Special Non-Working Day, the employee shall be paid 100 percent of his/her regular salary plus 30 percent of the daily rate
If the employee works more than eight hours (overtime work), he/she shall be paid an additional 30 percent of his/her hourly rate on said day
for that day for the first eight hours.
Holiday Pay Rules for Special Working holidays
For work performed, an employee is entitled only to his basic rate. No premium pay is required since work performed on said days is considered work on ordinary working days.
While every care is taken that the information above is correct, it is provided only as background information and companies should look to government advice if unsure about rules and laws relating to holiday pay and absence.