Holiday Pay Sample Computation for Eid’l Adha (20 July 2021)
Holiday pay should be paid accordingly, particularly the regular holiday.
Proclamation No. 986 issued on 20 July 2020, as amended by Proclamation No. 1107, issued on 26 February 2021, declared, among others, Eid’l Adha as a national holiday.
See PDF Copy of Proclamation No. 986 and Proclamation No. 1107 (Original Files not mine).
The tenth day of Zhul Hijja, the twelfth month of the Islamic Calendar, was hereby declared as a national holiday for the observance of Eid’l Adha. Ed’l Adha is a tenth day in the month of Hajj or Islamic Pilgrimage to Mecca wherein Mulims pay homage to Abraham’s supreme act of sacrifice and signifies mankind’s obedience to God.
Section 2 of R.A. 9849 amended Section 26, Chapter 7, Book I of Executive Order No. 292, otherwise known as “The Administrative Code of 1987”, as amended including Eid’l Adha among the Regular Holidays. It is considered as a movable date.
Under Proclamation No. 986, 30 July 2020, the proclamations declaring national holidays for the observance of Eid’l Adha shall be issued after the approximate dates of the Islamic holidays have been determined in accordance with the Islamic calendar (Hijra) or the lunar calendar, or upon Islamic astronomical calculations, whichever is possible or convenient. To such end, the National Commission on Muslim Filipinos (NCMF) is tasked to inform the Office of the President of the actual dates on which these holidays shall respectively fall.
Hence, on 15 July 2021 the Malacañang issued Proclamation No. 1189 stating that the NCMF has recommended 20 July 2021 as a national holiday in observance and celebration of Eid’l Adha.
See PDF copy of Proclamation No. 1189 (Original file not mine).
As of this writing, the Department of Labor and Employment (DOLE) has yet to issue a Labor Advisory on the rules on payment of regular holiday on such date.
Based on pay rules for regular holidays, here is a sample computation of pay using a fictional scenario:
Ms. Julie Henderson is a Waitress of Murana Marumifa Foodhouse located in NCR with at least twenty employees. She receives minimum wage for her pay. For instance, she worked on the said regular holiday and even rendered an overtime of two (2) hours. How should her pay be computed?
In the example provided below, the COLA will be disregarded since the NCR minimum wage based on Wage Order No. 22 has no more COLA.
Thus:
Daily Wage – PhP537.00
Hourly Equivalent – PhP 67.125
Thus, the regular holiday to be paid based on circumstances is as follows:
- The employee did not work
If the employee in NCR did not work on the regular holiday mentioned, she shall be paid 100% of the wage. Since the NCR rate will be used there is no COLA.
Formula: [(Basic Wage + COLA) X 100%]
Illustration:
PhP537.00 x 100% = PhP537.00
- The employee worked
If the employee worked on the regular holiday he shall be paid an additional 100% of his wage for that day for the first eight hours.
Formula: [(Basic Wage + COLA) X 200%]
Illustration:
PhP537.00 x 200% = PhP1,074.00
If the employee worked in excess of eight hours or overtime work, he shall be paid additional 30% of his hourly rate on said regular. For instance, he worked for two (2) hours.
Formula: [(Hourly Rate of the Basic Wage X 200% x 130% x number of hours worked]
Illustration:
PhP537.00 / 8 hours = PhP67.125
OT work rate 130%
OT work is 2 hours
PhP67.125 x 200% x 130% x 2
PhP134.25 x 130% x 2
PhP174.525 x 2
PhP349.05
Thus:
First 8 hours PhP1,074.00
OT Work of 2 hours PhP 349.05
TOTAL PAY PhP1,423.05
If the employee worked on regular holiday which also falls on his rest day he shall be paid additional 30% of the basic wage of 200%.
Formula: [(Basic Wage + COLA) 200%] + [30% (Basic Wage x 200%)]
Illustration: (Disregard COLA there being no COLA in NCR)
[PhP537.00 x 200%] + [30% (PhP537.00 x 200%)]
PhP1,074.00 + [30% (PhP1,074.00)]
PhP1,074.00 + PhP322.20
PhP1,396.20
If he rendered overtime work on a regular holiday which falls also on his rest day, he shall be paid an additional 30% of his hourly rate on said day. For instance, he worked for 2 hours.
Formula: (Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked)
Illustration:
PhP537.00 / 8 hours = PhP67.125
OT work rate 130%
OT work is 2 hours
PhP67.125 x 200% x 130% x 130% x 2
PhP134.25 x 130% x 130% x 2
PhP174.525 x 130% x 2
PhP226.8825 x 2
PhP453.765
Thus:
First 8 hours (rest day) PhP 1,396.20
OT Work of 2 hours PhP 453.765
TOTAL PAY PhPPhP1,849.97
Exempted Establishments: Closed or Ceased Operation
In previous advisory, Labor Advisory 12, Series of 2021, states that establishments that have totally closed or ceased operation during the community quarantine period are exempted from the payment of the holiday pay on 12 June 2021 under said Advisory.
Firms under the same situation expect that the same rule shall apply with respect to Eid’l Adha holiday.
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