Regular Holiday vs Special Non-Working Day
Many employees are confused about the difference between a regular holiday and a special non-working day — and even more don’t know how much is the right amount of pay. Quick answer: regular holiday = paid even without school (100%); special NWD = no work, no pay — but if entered, there is a premium.
Below is the complete breakdown: lahat ng 2026 holiday dates, pay rates per scenario, at worked examples.
2026 Declared Holidays
Regular Holidays (12) — Paid Even if Not Worked
Eid’l Adha and Eid’l Fitr exact dates are announced by Proclamation based on the Islamic lunar calendar.
Special Non-Working Days (9) — No Work, No Pay Rule
Exact 2026 proclamation dates are subject to official Malacañang declaration. Check the most recent Proclamation for confirmed dates.
The Complete Pay Rate Table
Night Shift Differential Stacking
If holiday work falls between 10:00 PM and 6:00 AM, add 10% night shift differential on the hourly rate:
Worked Example 1: Regular Holiday Not Worked
Profile: Daily wage earner, ₱800/day basic rate. December 25 (Christmas Day) — did not work.
Holiday pay = ₱800 × 100% = ₱800The employee receives their full ₱800 for the day even without working. This is the regular holiday guarantee under Article 94 of the Labor Code.
Total pay for the day: ₱800
Worked Example 2: Regular Holiday Worked
Profile: Daily wage earner, ₱800/day. Worked full 8 hours on December 25 (Christmas Day).
Holiday pay = ₱800 × 200% = ₱1,600Total pay for the day: ₱1,600
If the employee also worked 2 hours of overtime:
Hourly rate = ₱800 ÷ 8 = ₱100/hour
OT rate on regular holiday = hourly rate × 200% × 130% = ₱100 × 260% = ₱260/hour
OT pay = ₱260 × 2 hours = ₱520
Total = ₱1,600 + ₱520 = ₱2,120Worked Example 3: Special Non-Working Day Worked
Profile: Daily wage earner, ₱800/day. Worked full 8 hours on November 2 (All Souls’ Day).
Special NWD pay = ₱800 × 130% = ₱1,040If the employee did NOT work: ₱0 additional pay (no work, no pay rule applies).
Total pay for the day (worked): ₱1,040
Worked Example 4: Regular Holiday Falls on Rest Day
Profile: Monthly-paid employee, ₱30,000/month. Rest day is Sunday. Worked on a regular holiday that falls on a Sunday.
Daily rate = ₱30,000 ÷ 26 days (standard divisor for 6-day workweek) = ₱1,153.85
Holiday pay = ₱1,153.85 × 260% = ₱2,999.99 ≈ ₱3,000Total pay for the day: ₱3,000
Monthly-Paid Employees: How the Premium Works
For monthly-paid employees, the regular holiday pay (100%) is already included in the monthly salary — you don’t get extra for not working. But if you work on a regular holiday, you are entitled to an additional 100% premium on top of your regular pay.
Daily rate formula:
- 5-day workweek: Monthly salary ÷ 261 (factor for 5-day week inclusive of holidays)
- 6-day workweek: Monthly salary ÷ 313 (factor for 6-day week)
- Common simplified divisor: Many companies use 22 (monthly working days) — check your employment contract
If you worked on the regular holiday:
Additional premium = Daily rate × 100%This additional amount is on top of the salary already received for that day.
Common Employer Mistakes
1. Not paying 100% on regular holidays not worked.
This is a violation. Article 94 of the Labor Code mandates full pay on regular holidays regardless of work. File with DOLE if this happens.
2. Treating all holidays as special NWDs.
Regular holidays (12) and special non-working days (9) have different rules. Employers cannot apply the “no work, no pay” rule to regular holidays.
3. Missing the rest day premium.
When a holiday falls on an employee’s rest day and the employee works, the rate is 260% (regular holiday) or 150% (special NWD) — not the basic 200%/130%.
4. Not stacking night shift differential.
If holiday work extends into the 10 PM–6 AM window, the 10% NSD must be added to the holiday rate.
Tax Treatment of Holiday Pay
Holiday pay is taxable as supplementary compensation for non-minimum wage earners. For minimum wage earners (MWEs), holiday pay is tax-exempt under the TRAIN Law.
For the complete breakdown: Is Night Differential and Overtime Pay Taxable?
Legal basis
Use the Holiday Pay Calculator
Compute your exact holiday pay for any scenario — regular, special, rest day, with overtime and NSD stacking:
Disclaimer: Holiday dates are based on Proclamations declared up to October 2026. Additional holidays may be proclaimed during the year. Always check the latest official Malacañang Proclamation for confirmed 2026 holiday dates.