Holiday Pay Sample Computation for Eid’l Adha (August 12, 2019); Proclamation 789 PDF
Holiday pay should be paid accordingly, particularly the regular holiday.
On August 15, 2018 Presidential Proclamation No. 555 declared, among others, Eid’l Adha as a national holiday.
The tenth day of Zhul Hijja, the twelfth month of the Islamic Calendar, was hereby declared as a national holiday for the observance of Eidul Adha. It 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.
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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 Eidul Adha among the Regular Holidays. It is considered as a movable date.
Under Proclamation No. 555, 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 August 8, 2019 Malacañang issued Proclamation No. 789 stating that the NCMF has recommended August 12, 2019 as a national holiday in observance of Eid’l Adha. View the PDF version of Proclamation 789 here.
Thus:
If the employee in NCR did not work on said regular holiday of June 5, 2019, he 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
If the employee worked on the regular holiday he shall be paid 200% 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 = PhP67.13
OT work rate 130%
OT work is 2 hours
PhP67.13 x 200% x 130% x 2
PhP134.25 x 130% x 2
PhP174.53 x 2
PhP349.06
Thus:
First 8 hours PhP 1,074
OT Work of 2 hours PhP349.06
TOTAL PAY PhP1,423.06
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%.
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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 = PhP67.13
OT work rate 130%
OT work is 2 hours
PhP67.13 x 200% x 130% x 130% x 2
PhP134.26 x 130% x 130% x 2
PhP174.538 x 130% x 2
PhP226.90 x 2
PhP453.80
Thus:
First 8 hours (rest day) PhP 1,396.20
OT Work of 2 hours PhP 453.80
TOTAL PAY PhP1,850.00
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