Special Non-Working Day Pay in the Philippines

PUBLISHED ON: February 24, 2021
LAST UPDATED ON: May 1, 2021

Special Non-Working Day Pay is a type of premium pay in the Philippines that gives additional payment to employees for reporting for work on days declared as Special Non-Working Days.

Holiday is a term used to describe declared days in which work has been suspended in order to observe a festivity or tradition. In the Philippines, Holidays are divided into 2 categories which are Regular Holidays and Special Non-Working Holidays.

Defining Special Non-Working Holidays

What is a Special Non-Working Day?

A Special (Non-Working) Day is a category of Holiday wherein they are declared as such through the Proclamation of the President of the Philippines.

The right to Special Non-Working Day Pay in the Philippines is mandated in Presidential Decree No. 442, also known as the Labor Code of the Philippines, which is stated in Article 93 of the renumbered Labor Code

a. Where an employee is made or permitted to work on his scheduled rest day, he shall be paid an additional compensation of at least thirty percent (30%) of his regular wage. An employee shall be entitled to such additional compensation for work performed on Sunday only when it is his established rest day.
b. When the nature of the work of the employee is such that he has no regular workdays and no regular rest days can be scheduled, he shall be paid an additional compensation of at least thirty percent (30%) of his regular wage for work performed on Sundays and holidays.
c. Work performed on any special holiday shall be paid an additional compensation of at least thirty percent (30%) of the regular wage of the employee. Where such holiday work falls on the employee’s scheduled rest day, he shall be entitled to an additional compensation of at least fifty per cent (50%) of his regular wage.
d. Where the collective bargaining agreement or other applicable employment contract stipulates the payment of a higher premium pay than that prescribed under this Article, the employer shall pay such higher rate.

Compensation for rest day, Sunday or holiday work

Entitlement to Special Non-Working Day Pay

Who are entitled for Special Non-Working Day Pay?

Every worker is entitled to Special Non-Working Day Pay unless they are specifically indicated to be exempted from Special Non-Working Day as provided by Section 2, Rule I, Book Three of the Implementing Rules and Regulations of the Labor Code of the Philippines which are the following:

  • (a) Government employees whether employed by the National Government or any of its political subdivision, including those employed in government-owned and/or controlled corporations;
  • (b) Managerial employees, if they meet all of the following conditions:
    • (1) Their primary duty consists of the management of the establishment in which they are employed or of a department or sub-division thereof.
    • (2) They customarily and regularly direct the work of two or more employees therein.
    • (3) They have the authority to hire or fire employees of lower rank; or their suggestions and recommendations as to hiring and firing and as to the promotion or any other change of status of other employees, are given particular weight.
  • (c) Officers or members of a managerial staff if they perform the following duties and responsibilities:
    • (1) The primary duty consists of the performance of work directly related to management policies of their employer;
    • (2) Customarily and regularly exercise discretion and independent judgment; and
    • (3) (i) Regularly and directly assist a proprietor or a managerial employee whose primary duty consists of the management of the establishment in which he is employed or subdivision thereof; or (ii) execute under general supervision work along specialized or technical lines requiring special training, experience, or knowledge; or (iii) execute, under general supervision, special assignments and tasks; and
    • (4) Who do not devote more than 20 percent of their hours worked in a work week to activities which are not directly and closely related to the performance of the work described in paragraphs (1), (2) and (3) above.
  • (d) Domestic servants and persons in the personal service of another if they perform such services in the employer's home which are usually necessary or desirable for the maintenance and enjoyment thereof, or minister to the personal comfort, convenience, or safety of the employer as well as the members of his employer's household.
  • (e) Workers who are paid by results, including those who are paid on piece-work, "takay," "pakiao" or task basis, and other non-time work if their output rates are in accordance with the standards prescribed under Section 8, Rule VII, Book Three of these regulations, or where such rates have been fixed by the Secretary of Labor and Employment in (accordance with the aforesaid Section.
  • (f) Non-agricultural field personnel if they regularly perform their duties away from the principal or branch office or place of business of the employer and whose actual hours of work in the field cannot be determined with reasonable certainty.

The abovementioned are the same rules for those exempted for Hours of Work

Special Non-Working Days in the Philippines

What are the days that are considered Special Non-Working Day for the Premium Pay?

The following is a list of nationwide Special Non-Working Holidays in the Philippines

Special HolidayDate
Chinese New YearMovable
(Expected date mid-January to
mid-February)
EDSA People Power Anniversary25 February
Black SaturdayMovable
(Dependent on Roman Catholic
Liturgical Calendar)
Ninoy Aquino DayMonday nearest
August 21
All Saints DayNovember 1
Feast of Immaculate Conception of MaryDecember 8
Last Day of the YearDecember 31

Computation of Special Non-Working Day

How is Special Non-Working Day Pay calculated?

Did not report for work

What is the Special Non-Working Day Pay computation of an employee that did not report for work? 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

Reported for work

What is the Special Non-Working Day pay computation of an employee that reported for work? An employee that reported for work during the special non-working day, they shall be paid an additional 30% of his/her basic wage on the first eight hours of work.

The computation is as follows:

[(Basic wage x 130%) + COLA)

Overtime on Special Non-Working Day

What is the Special Non-Working Day Pay computation for overtime work of an employee? An employee that worked overtime on a Special Non-Working Day shall be paid an additional 30% of their hourly rate.

The computation is as follows:

(Hourly rate of the basic wage x 130% x 130% x number of hours worked);

Reported for work on a Special Non-Working Day on Rest Day

What is the Special Non-Working Day Pay computation of an employee that worked on their rest day? An employee that worked on a Special Non-Working Day and their Rest Day shall be paid an additional 50% of their basic wage.

The computation is as follows:

[(Basic wage x 150%) + COLA]

Overtime on a Special Non-Working Day which is also a Rest Day

What is the Special Non-Working Day Pay computation for overtime work of an employee that worked on their rest day? An employee that worked overtime on a Special Non-Working Holiday and a Rest Day shall be shall be paid an additional 30% of his/her hourly rate

The computation is as follows:

Hourly rate of the basic wage x 150% x 130% x number of hours worked

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