A. Regular
Holidays
|
|||
Labor Day
|
–
|
1
|
May (Friday)
|
Independence
Day
|
–
|
12
|
June (Friday)
|
National
Heroes Day
|
–
|
31
|
August (Last
Monday of August)
|
Bonifacio Day
|
–
|
30
|
November
(Monday)
|
Christmas Day
|
–
|
25
|
December
(Friday)
|
Rizal Day
|
–
|
30
|
December
(Wednesday)
|
Eid’l Fitr
|
To be announced
|
||
Eidul Adha
|
To be announced
|
||
B. Special (Non-Working)
Days
|
|||
Chinese New
Year
|
–
|
19
|
February
(Thursday)
|
Black
Saturday
|
–
|
4
|
April
|
Ninoy Aquino
Day
|
–
|
21
|
August
(Friday)
|
All Saints
Day
|
–
|
1
|
November
(Sunday)
|
Additional
special (non-working) days
|
–
|
2
|
January
(Friday)
|
–
|
24
|
December
(Thursday)
|
|
Last Day of
the Year
|
–
|
31
|
December
(Thursday)
|
C. Special
Holiday (for all schools)
|
|||
EDSA
Revolution Anniversary
|
–
|
25
|
February
(Wednesday)
|
Legal Notes:
ü An employee is entitled to a holiday pay even if
he does not work on a holiday.
ü An employee shall not be entitled to a holiday
pay if he should have
been absent without pay on the
working day preceding the regular holiday.
ü Computation of Holiday Pay (Regular Holidays):
a. If the
employee did not work, he/she shall be paid 100 percent of his/her salary for
that day. Computation: (Daily rate + Cost of Living Allowance [“COLA”]) x 100%.
The COLA is included in the computation of holiday pay.
b. If the
employee worked, he/she shall be paid 200 percent of his/her regular salary for
that day for the first eight hours. Computation: (Daily rate + COLA) x 200%.
The COLA is also included in computation of holiday pay.
c. If the
employee worked in excess of eight hours (overtime work), he/she shall be paid
an additional 30 percent of his/her hourly rate on said day. Computation:
Hourly rate of the basic daily wage x 200% x 130% x number of hours worked.- If
the employee worked during a regular holiday that also falls on his/her rest
day, he/she shall be paid an additional 30 percent of his/her daily rate of 200
percent. Computation: (Daily rate + COLA) x 200%] + (30% [Daily rate x 200%)].
d. If the
employee worked in excess of eight hours (overtime work) during a regular
holiday that also falls on his/her rest day, he/she shall be paid an additional
30 percent of his/her hourly rate on said day. Computation: (Hourly rate of the
basic daily wage x 200% x 130% x 130% x number of hours worked)
ü Computation of Holiday Pay (Special Non Working
Days):
a. 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.
b. If the employee worked, he/she shall be paid an additional 30 percent of
his/her daily rate on the first eight hours of work. Computation: [(Daily rate
x 130%) + COLA).
c. If the employee worked in excess
of eight hours (overtime work), he/she shall be paid an additional 30 percent
of his/her hourly rate on said day. Computation: (Hourly rate of the basic
daily wage x 130% x 130% x number of hours worked).
d. If the employee worked during a special day that also falls on his/her
rest day, he/she shall be paid an additional fifty percent of his/her daily
rate on the first eight hours of work. Computation: [(Daily rate x 150%) +
COLA].
e. If the employee worked in excess
of eight hours (overtime work) during a special day that also falls on his/her
rest day, he/she shall be paid an additional 30 percent of his/her hourly rate
on said day. Computation: (Hourly rate of the basic daily wage x 150% x 130% x
number of hours worked).
ü Special Holiday for All Schools:
a. For private establishments, 25 February 2014 is an ordinary workday and
no premium is required to be paid for work on said day.
b. On the other hand, employees in private schools, whether academic or
administrative personnel, shall be paid in accordance with the rules for pay on
special (nonworking) days as stated in Labor Advisory No. 06, Series of 2013.
References:
1. Labor Code,
As Amended
2. Proclamation No. 831, S. 2014
3. Labor Policy No. 09 S. 2014
5. http://www.dole.gov.ph
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