PAY RULES DURING HOLYWEEK
Two days of the Lenten season are considered regular holidays. Maundy Thursday and Good Friday are paid twice whenever the employee reports for work.
However, there are employees who prefer to be absent to spend time with their loved ones, usually in the provinces. How should the holiday pay be computed and other related benefits?
If the employee works on both days, then he should be paid twice his daily rate. If he does not work, he is generally entitled only to 100% of his pay.
Others may choose to be absent much earlier for instance, Wednesday before Maundy Thursday. In such case, absence a day prior to the regular holiday has the following consequences:
- If he is on leave without pay then he is not entitled to his holiday pay unless he works on such day
- If he is on leave with pay then he is entitled to regular holiday pay
It is worth mentioning that the leave referred to must be duly authorized. It should not be an absence without leave or AWOL. Further, the employee must have vacation leave credits which means he should be entitled to service incentive leave or SIL.
SIL requires service of at least one year.
Overtime work during such days shall be paid an additional 30% of the daily rate which may be computed at its proportionate hourly equivalent to match the hourly computation.
In regions where there are cost of living allowances (COLA) in the minimum wage, such as NCR, overtime computation excludes COLA. However, premium pay, per DOLE includes COLA.
Premium pay should not be confused with overtime pay. The former is the additional pay for the first eight hours of work due to the effects of holiday or rest day. While overtime pay is additional hours of work rendered beyond eight hours.
Learn more about the computation of benefits: 
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