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Payment of Wages for the Special (Non-Working) Days on 08, 24 and 31 Dec 2025, and Regular Holidays on 25 and 30 Dec 2025

Pursuant to Proclamation No. 1006, Series of 2025, the following pay rules shall apply:  

1. Special (Non-Working) Day - 08 December 2025 (Feast of the lmmaculate Conception of Mary), 24 December 2025 (Christmas Eve), and 31 December 2025 (Last Day of the Year)

  • lf the employee does 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;  
  • For work done during the special day, the employer shall pay the employee an additional 30% of the basic wage on the first eight hours of work (Basic wage x 130%);  
  • For work done in excess of eight hours, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 130% x 130% x number of hours worked);  
  • For work done during the special day that also falls on the employee's rest day, the employer shall pay the employee an additional 50% of the basic wage on the first eight hours of work (Basic wage x 150%); and  
  • For work done in excess of eight hours during the special day that also falls on the employee's rest day, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 150% x 130% x number of hours worked).

2. Regular Holiday - 25 December 2025 (Christmas Day) and 30 December 2025 (Rizal Day)  

  • lf the employee does not work, the employer shall pay 100% of the employee's wage for that day, provided that the employee reports to work or is on leave of absence with pay on the day immediately preceding the regular holiday. Where the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled rest day of the employee, he or she shall be entitled to holiday pay if the employee reports to work or is on leave of absence with pay on the day immediately preceding the non-working day or rest day (Basic wage x 100%);
  • For work done during the regular holiday, the employer shall pay a total of 20oo/o of the employee's wage for that day for the first eight hours (Basic wage x 200%);  
  • For work done in excess of eight hours, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 200% x 130% x number of hours worked);  
  • For work done during a regular holiday that also falls on the employee's rest day, the employer shall pay the employee an additional 30% of the basic wage of 200o/o (Basic wage x 200% x 130%); and  
  • For work done in excess of eight hours during a regular holiday that also falls on the employee's rest day, the employer shall pay the employee an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked).

Please be guided accordingly. Visit DOLE website for more information. 

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