How to Compute Holiday Pay on Ninoy Aquino Day
Ninoy Aquino Day is one of the special days provided under R.A. 9492 which amended Section 26, Chapter 7, Book 1 of Executive Order No. 292, as amended, otherwise known as the Administrative Code of 1987.
On August 15, 2018, the Malacañang issued Proclamation 555 declaring August 21, 2019 (Wednesday) as Special (Non-Working) Day.
On August 19, 2019, the Department of Labor and Employment issued Labor Advisory 01, Series of 2019 providing rules for pay for the special (Non-Working) Day on August 21, 2019 being Ninoy Aquino Day. See the PDF version of Labor Advisory 01, Series of 2019 here
For instance, 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 special day 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
The basic principle here is that if the employee did not work, the “no-work, no-pay” principle shall apply unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment on a special day.
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Rule A:
For work done during the special day, the employee shall be paid an additional 30% of the basic wage on the first eight hours of work.
Formula: [(Basic wage x 130%) + COLA]
Sample Computation:
Special Day Pay = [(PhP537 x 130%) + 0.00]
[(PhP698.10) + 0.00]
PhP698.10
Rule B:
For work done in excess of eight hours (overtime work), the employee shall be paid an additional 30% of the hourly rate on said day
Formula: (Hourly rate of the basic wage x 130% x 130% x number of hours worked)
Sample Computation:
Overtime Pay = (PhP67.125 x 130% x 130% x 2 hours of OT)
(PhP87.2626 x 130% x 2 hours of OT)
(PhP113.44125 x 2 hours of OT)
PhP226.88
Rule C:
For work done during a special day that also falls on the employee’s rest day, he shall be paid an additional 50% of the basic wage on the first eight hours of work
Formula: [(Basic wage x 150%) + COLA]
Sample Computation:
Special Day Pay = [(PhP537 x 150%) + 0.00]
[(PhP805.50) + 0.00]
PhP805.50
Rule D:
For work done in excess of eight hours (overtime work) during the special day that also falls on the employee’s rest day, he shall be paid an additional 30% of the hourly rate on said day
Formula: (Hourly rate of the basic wage x 150% x 130% x number of hours worked)
Sample Computation:
Overtime Pay = (PhP67.125 x 150% x 130% x 2 OT hours)
(PhP100.6875 x 130% x 2 OT hours)
(PhP130.9375 x 2 OT hours)
PhP261.79
Thus, total pay for the day based on different rules:
Under Rule A and Rule B (Work on Special Day with OT on such Day):
Basic Daily Wage + OT of 2 Hours
PhP698.10 + PhP226.88 = PhP924.98
Under Rule C and Rule D (Work on Special Day Falling on Rest Day with OT on such Day):
Basic Daily Wage + OT of 2 Hours
PhP805.50 + PhP261.79 = PhP1,067.29
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