Holiday Pay Sample Computation for Eid’l Fitr (June 5, 2019); PDF of Proclamation No. 729; Labor Advisory 8, Series of 2019

Holiday Pay Sample Computation for Eid’l Fitr (June 5, 2019); PDF of Proclamation No. 729; Labor Advisory 8, Series of 2019

Holiday pay should be paid accordingly, particularly the regular holiday.

On August 15, 2018 Presidential Proclamation No. 555 declared, among others, Eid’l Fitr as a national holiday. Under R.A. 9492, Eid’l Fitr was declared as a regular holiday. It is a movable date.

Likewise, R.A. 9177 also declared Eid’l Fitr (Feast of Ramadhan) as a regular holiday throughout the country.

Under Proclamation No. 555, the proclamations declaring national holidays for the observance of Eid’l Fitr and 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.

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Hence, on May 28, 2019 Proclamation No. 729 was issued stating that the NCMF has recommended June 5, 2019 as a national holiday in observance and celebration of the Eid’l Fitr.

See the PDF of Proclamation No. 729 below (Original file not mine).

Further, the DOLE issued Labor Advisory 8, Series of 2019 on the pay rules for the said holiday. See the PDF of the advisory below.

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%.

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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