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Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.
AT A GLANCE:
On December 23, 2024, the Department of Labor and Employment issued Labor Advisory No. 16 series of 2024 for the payment of wages for the regular holidays, special (non-working) days, and special (working) day for the year 2025.
Pursuant to Proclamation No. 727, Series of 2024, the following pay rules shall apply for Maundy Thursday, Good Friday, and Black Saturday:
Regular Holiday – April 17 and April 18 (Maundy Thursday and Good Friday)
- If the employee does not work, the employer shall pay 100% of the employee’s wage for that day, provided that the employee reports to work or is on leave of absence with pay on the day immediately preceding the regular holiday. Where the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled rest day of the employee, he or she shall be entitled to holiday pay if the employee reports to work or is on leave of absence with pay on the day immediately preceding the non-working day or rest day (Basic wage x 100%);
- For work done during the regular holiday, the employer shall pay a total of 200% of the employee’s wage for that day for the first eight hours (Basic wage x 200%);
- For work done in excess of eight hours, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 200% x 130% x number of hours worked);
- For work done during a regular holiday that also falls on the employee’s rest day, the employer shall pay the employee an additional 30% of the basic wage of 200% (Basic wage x 200% x 130%); and
- For work done in excess of eight hours during a regular holiday that falls on the employee’s rest day, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked).
Special Non-Working Days – April 19 (Black Saturday)
- If the employees does not work, the “no work, no pay” principle shall apply unless there is a favorable company policy, practice, or collective bargaining agreement (CBA) granting payment on a special day;
- For work done during the special day, the employer shall pay the employee an additional 30% of the basic wage on the first eight hours of work (Basic wage x 130%);
- For work done in excess of eight hours, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 130% x 130% x number of hours worked);
- For work done during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 50% of the basic wage on the first eight hours of work (Basic wage x 150%); and
- For work done in excess of eight hours during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 150% x 130% x number of hours worked).
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Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding legal services, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/ 0917-5772207/ 09778050020.
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