Work on a regular holiday is paid 200% of the daily wage for the first 8 hours; an unworked regular holiday is still paid 100% if the employee worked or was on paid leave the workday before. Work on a special non-working day is paid 130%; if unworked, no work, no pay applies unless company policy or a CBA says otherwise. Overtime adds 30% of the hourly rate for that day. The 2026 holidays are set by Proclamation No. 1006 (s. 2025).
What Are the Holiday Pay Rates in 2026?
DOLE holiday pay rules did not change for 2026. The rate depends on two things: whether the day is a regular holiday or a special non-working day, and whether the employee actually worked. DOLE restates these rules in a labor advisory before each holiday — for example, Labor Advisory No. 18, s. 2026 for November 1, 2 and 30.
| Situation | First 8 hours | Overtime (per hour) |
|---|---|---|
| Regular holiday, not worked | 100% (if eligible — see below) | — |
| Regular holiday, worked | 200% | 200% × 130% = 260% |
| Regular holiday on rest day, worked | 200% × 130% = 260% | 260% × 130% = 338% |
| Special non-working day, not worked | No work, no pay* | — |
| Special non-working day, worked | 130% | 130% × 130% = 169% |
| Special non-working day on rest day, worked | 150% | 150% × 130% = 195% |
*Unless a company policy, practice or collective bargaining agreement grants pay for the day.
Which Holidays Are Left in 2026?
Under Proclamation No. 1006, s. 2025, these are the remaining holidays for November and December 2026:
| Date | Holiday | Type |
|---|---|---|
| November 1 (Sunday) | All Saints' Day | Special non-working day |
| November 2 (Monday) | All Souls' Day | Additional special non-working day |
| November 30 (Monday) | Bonifacio Day | Regular holiday |
| December 8 (Tuesday) | Feast of the Immaculate Conception | Special non-working day |
| December 24 (Thursday) | Christmas Eve | Additional special non-working day |
| December 25 (Friday) | Christmas Day | Regular holiday |
| December 30 (Wednesday) | Rizal Day | Regular holiday |
| December 31 (Thursday) | Last Day of the Year | Special non-working day |
Which Days Are Double Pay in November and December 2026?
Double pay (200%) applies only to regular holidays. In the rest of 2026, those are:
- November 30 (Monday) — Bonifacio Day
- December 25 (Friday) — Christmas Day
- December 30 (Wednesday) — Rizal Day
November 1, November 2, December 8, December 24 and December 31 are special non-working days, not double pay: work on those days is paid at 130%, and no work means no pay unless company policy says otherwise.
Eid'l Fitr and Eid'l Adha are declared by separate proclamations once their dates are set, so check DOLE advisories for those.
Who Gets Paid for an Unworked Regular Holiday?
An employee who does not work on a regular holiday still receives 100% of their daily wage, as long as they were present at work or on paid leave on the workday immediately before the holiday. An employee who was absent without pay on that day is generally not entitled to the unworked holiday pay.
Under the Labor Code, retail and service establishments regularly employing fewer than ten workers are exempt from regular holiday pay. Managerial employees and field personnel are also excluded.
How to Compute Holiday Pay: Worked Examples
All examples use a daily rate of ₱800 (hourly rate ₱800 ÷ 8 = ₱100).
Example 1: Working on Bonifacio Day (Regular Holiday)
- 8 hours: ₱800 × 200% = ₱1,600
- 2 hours overtime: ₱100 × 260% × 2 = ₱520
- Total for the day: ₱2,120
Example 2: Working on Christmas Eve (Special Non-Working Day)
- 8 hours: ₱800 × 130% = ₱1,040
- If December 24 is the employee's rest day: ₱800 × 150% = ₱1,200
Example 3: Not Working on Christmas Day (Regular Holiday)
- Employee worked on December 24 (or was on paid leave): paid ₱800 × 100% = ₱800
- Employee was absent without pay on December 24: generally ₱0 for December 25
Example 4: Not Working on December 31 (Special Non-Working Day)
- No work, no pay: ₱0, unless your company policy or CBA provides otherwise
How Do Monthly-Paid Employees Get Holiday Pay?
Monthly-paid employees whose salary already covers every day of the month — including rest days and holidays — are already paid for unworked regular holidays. When they work on a holiday, the employer pays the premium portion on top of the monthly salary: an extra 100% of the daily rate for a regular holiday, or an extra 30% for a special non-working day.
The daily rate for these computations depends on your company's divisor (for example 261, 313 or 365 days a year). Use one divisor consistently across payroll, overtime and holiday pay.
How to Process Holiday Pay in Payroll: Step by Step
- Tag each holiday in your payroll calendar as regular or special, using the proclamation.
- Check attendance for the holiday and the workday before it.
- Check rest days — a holiday on an employee's rest day changes the rate.
- Apply the rate from the table above to the first 8 hours, then the overtime rate to extra hours.
- Add night differential where work falls between 10 PM and 6 AM.
- Show the breakdown on the payslip so employees can see how their pay was computed.
Kinsweldo applies these rates automatically from attendance and shows the multiplier on every payslip. It's free for up to 5 employees.
Frequently Asked Questions
No. All Souls' Day, November 2, 2026, is an additional special non-working day. Work is paid at 130% of the daily wage, not 200%. The only double-pay days in November 2026 are regular holidays, and the only one is Bonifacio Day on November 30.
No. Proclamation No. 1006 lists no national regular holidays or special non-working days in October 2026, so normal pay rules apply unless a local holiday is declared in your city or province.
Yes. Christmas Eve, December 24, 2026, is an additional special non-working day under Proclamation No. 1006. Employees who work get 130% of their daily wage for the first 8 hours; those who don't work are not paid unless company policy says otherwise.
On a regular holiday, eligible employees are paid 100% even if they don't work, and 200% if they work. On a special non-working day, the rule is no work, no pay, and work is paid at 130%.
Overtime on any holiday is the holiday's hourly rate plus 30%. On a regular holiday that is 200% × 130% = 260% of the regular hourly rate; on a special non-working day it is 130% × 130% = 169%.
Yes. Holiday pay applies to covered employees regardless of employment status, including probationary, contractual and project-based workers.
Generally no. 13th month pay is based on basic salary, which excludes premiums for holiday work, overtime and night differential. See our 13th month pay guide.
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