Holiday Pay Sample Computations for 2021 Holy Week with Illustrations on Successive Regular Holidays
Proclamation No. 986 issued on 20 July 2020, as amended by Proclamation No. 1107, issued on 26 February 2021 declared April 1 and 2, 2021 as regular holidays being Maundy Thursday and Good Friday, respectively.
View the PDF copies of Proclamation No. 986 and 1017 here (original files not mine).
The Department of Labor and Employment (DOLE) issued Labor Advisory (LA) 4, Series of 2021 providing rules for payment of wages on said days, among others. View the PDF copy of Labor Advisory 4, Series of 2021 here (original file not mine).
To illustrate the pay rules for the regular holidays April 1 and 2, 2021:
If the employee in NCR did not work on a regular holiday, 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
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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
Successive Regular Holidays (April 1 and 2, 2021)
Where there are two (2) successive regular holidays, like Maundy Thursday and Good Friday, an employee may not be paid for both holidays if he/she absents himself/herself from work on the day immediately preceding the first holiday, unless he/she works on the first holiday, in which case he/she is entitled to his/her holiday pay on the second holiday. (See Guide on Employee Compensation Volume 1)
Illustration:
Scenario 1: X did not work on March 31 , 2021 (Wednesday) prior to April 1, 2021 (Maundy Thursday). Hence, he shall not be entitled to holiday pays for both Maundy Thursday and Good Friday (April 2, 2021).
Scenario 2: X worked on such Wednesday. He is entitled to said regular holidays.
Scenario 3: X did not work on such Wednesday but worked on Maundy Thursday, he shall be entitled to holiday pay for Good Friday.
The DOLE stated in its labor advisory that due to the existence of a national emergency arising from the COVID-19 situation establishments that have totally closed or ceased operation during the community quarantine period are exempted from the payment of the holiday pay on 1 and 2 April 2021.
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