MEMORANDUM CIRCULAR NO. 01
Pursuant to the provisions of the Labor Code, as amended in relation to the observance of declared holidays and in response to the queries received every time a Presidential Proclamation or a law is enacted by Congress which declares certain days either as a regular holiday, a special day or a special working holiday, the following guidelines shall be observed by all employers in the private sector:
- For regular holidays as provided for under EO 203 (incorporated in EO 292) as amended by RA 9177:
New Year’s Day -January 1 Maundy Thursday -Movable Date Good Friday - Movable Date Araw ng Kagitingan - April 9 Labor Day - May 1 Independence Day - June 12 National Heroes Day - Last Sunday of August Bonifacio Day - November 30 Eidul Fitr - Movable Date Christmas Day - December 25 Rizal Day - December 30 the following rules shall apply:
- 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
- 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
- If it is an employee’s regular workday
- For declared special days such as Special Non-Working Day, Special Public Holiday, Special National Holiday, in addition to the two (2) nationwide special days (November 1, All Saints Day and December 31, Last Day of the Year) listed under EO 203, as amended, the following rules shall apply:
- If unworked
- 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 worked
- 1st 8 hours – plus 30% of the daily rate of 100%
- excess of 8 hours – plus 30% of hourly rate on said day
- Falling on the employee’s rest day and if worked
- 1st 8 hours – plus 50% of the daily rate of 100%
- excess of 8 hours – plus 30% of hourly rate on said day
- If unworked
- For those declared as special working holidays, the following rules shall apply:
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.
Please be guided accordingly.
(SGD.) PATRICIA A. STO. TOMAS
Secretary
08 March 2004
September 20th, 2010 at 1:43 pm
is september 10, 2010 with pay?
October 7th, 2010 at 5:23 pm
Please correct me if im wrong.
There are 13 working days per 15th of the month and 26 working days per month if this month is composed of 30 days (JUNE). So example if I worked 8hrs on June 30, 2010 (special non-working holiday), what is the computation? Is it hourly rate * 130% * 8hrs? or hourly rate * 30% * 8hrs?
What if there are 14 working days in 15th of the month like August 16-31, August 21 (special non-working holiday) . How do I compute it? 130% or 30%? why?
December 3rd, 2010 at 1:43 am
hi!id like to ask if regular holiday under probationary status if unwork is still wid pay?tnx
January 18th, 2011 at 1:27 pm
we don’t have work every friday and saturday because of few orders from our customers. will it be subtracted from our sick/vacation leave?
June 27th, 2011 at 9:04 pm
Is June 12, 2011 with pay?
July 24th, 2011 at 11:34 pm
[...] by reason of declared holidays. The Department of Labor and Employment (DOLE) has issued a circular on the computation of holiday [...]
August 17th, 2011 at 11:51 am
Talking about holidays…, I came across this labor advisory from DOLE. *If the regular holiday falls on an employee’s rest day and it is unworked, he/she shall be paid 100%…* See attached copy of the advisory for more details. This is also stated in Page 26 in our employee handbook.
Since the computation of our daily rate is based on 261** days in a year (for employees w/ 5-day workweek), I assumed rest days are excluded from the computation and therefore unpaid. Hence, all regular holidays that fall on rest days should be paid 100% of employee’s daily rate.
365 days – no. of days in a year
** (261) days – basis of daily rate, average of 21.75days/mo
_____________
104 days – rest day considered unpaid (52 wks/yr x 2 days)
If my assumption is correct, can I request payment for the following regulars holidays this 2011 which were not included in my payroll computation? We can forego 2010 ?.
• January 1 – New Year’s day (Saturday)
• April 9 – Araw ng kagitingan (Saturday)
• May 1 – Labor Day (Sunday)
• June 12 – Independence day (Sunday)
Any thoughts will be greatly appreciated.