Successive Regular Holidays Pay Rules and Computation for April 9 and 10, 2020 Holy Week

Successive Regular Holidays Pay Rules and Computation for April 9 and 10, 2020 Holy Week

Proclamation No. 845 issued on November 15, 2019 declared April 9 and 10, 2020 as regular holidays being Maundy Thursday and Good Friday, respectively. In addition, April 9 is also Araw ng Kagitingan which is another regular holiday.

On March 30, 2020, the Department of Labor and Employment (DOLE) issued Labor Advisory 13, Series of 2020 on the pay rules for the dates April 9, 10, and 11, 2020. Here is the PDF version.

However, payment of said holiday pays shall be deferred pursuant to Labor Advisory 13-A, Series of 2020 (See PDF Version here of Labor Advisory 13-A, Series of 2020) until such time that the present emergency situation (COVID-19 contagion) has been abated and the normal operations of the establishment is in place. Said Labor Advisory 13-A was issued on April 1, 2020.

April 9 and 10 are successive regular holidays. Here is the rule on successive regular holidays:

Successive Regular Holidays (April 9 and 10, 2020)

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 April 8, 2020 (Wednesday) prior to April 9, 2019 (Maundy Thursday). Hence, he shall not be entitled to holiday pays for both Maundy Thursday and Good Friday (April 9 and April 10, 2020).

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.

Although the DOLE has not yet issued a Labor Advisory for the said holidays, illustrations are provided below following the formula in DOLE Labor Advisories for the pay rules on regular holidays and special days. (See related post on Double Pay Here for April 9, 2020)

For the regular holiday on April 9, 2020

The employee did not work

If the employee in NCR did not work on the two regular holidays mentioned, Araw ng Kagitingan and Maundy Thursday, he shall be paid 200% of the wage. Since the NCR rate will be used there is no COLA.

Formula:        [(Basic Wage + COLA) X 200%]

Illustration:

PhP537.00 x 200%  = PhP1,074.00

The employee worked

If the employee worked on the regular holiday he shall be paid 300% for the first eight hours  of work.

Formula:        [(Basic Wage + COLA) X 300%]

Illustration:

PhP537.00 x 300%  = PhP1,611.00

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 300% x 130% x number of hours worked]

Illustration:

PhP537.00 / 8 hours = PhP67.125

OT work rate 130%

OT work is 2 hours

PhP67.125 x 300% x 130% x 2

PhP201.375 x 130% x 2

PhP261.7875 x 2

PhP523.575

Thus:

First 8 hours                                      PhP1,611.00

OT Work of 2 hours                         PhP   523.575

TOTAL PAY                                    PhP2,134.575

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 300%.

Formula:        [(Basic Wage + COLA) 300%] + [30% (Basic Wage  x 300%)]

Illustration: (Disregard COLA there being no COLA in NCR)

[PhP537.00 x 300%] + [30% (PhP537.00 x 300%)]

PhP1,611.00 + [30% (PhP1,611.00)]

PhP1,611.00 + PhP483.30

PhP2,094.30

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 300% x 130% x 130% x number of hours worked)

Illustration:

PhP537.00 / 8 hours = PhP67.125

OT work rate 130%

OT work is 2 hours

PhP67.125 x 300% x 130% x 130% x 2

PhP201.375 x 130% x 130% x 2

PhP261.7875 x 130% x 2

PhP340.32375 x 2

PhP680.6475

Thus:

First 8 hours (rest day)                    PhP 2,094.30

OT Work of 2 hours                         PhP    680.76475

TOTAL PAY                                     PhP2,775.06

For the Regular Holiday on April 10, 2020

The employee did not work

If the employee in NCR did not work on April 10, 2020 which is a regular holiday, he shall be paid 100% of the wage only. Since the NCR rate will be used there is no COLA.

Formula:        [(Basic Wage + COLA) X 100%]

Illustration: 

PhP537.00 x 100%  = PhP537.00

The employee worked

If the employee worked on April 10, 2020 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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