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Tax Notes

Payment of wages for special (non-working) days

THE Department of Labor and Employment (DOLE) recently issued Labor Advisory No. 13 Series of 2017, providing rules for pay during the special non-working days last Oct. 31 and Nov. 1.

This is pursuant to Proclamation No. 50 issued on Aug. 16 for All Saints’ Day commemorative activities. General rules include:

a.  The “No work, no pay” principle applies, unless the company grants favorable policies, practice, or collective bargaining agreement                 (CBA) on a special day;

b.  For work done on a special day, the following rates apply:

 *COLA- Cost of living allowances

Please be guided accordingly.

Source: P&A Grant Thornton


As published in SunStar Cebu dated 7 November 2017.