Double holiday pay: when two holidays fall on the same day
When two regular holidays fall on the same day, the employee is paid 200% if the day is not worked and 300% if it is worked, based on the daily wage.
The rule
A regular holiday is paid even if the employee does not work. If two regular holidays fall on the same day, each one counts, so the pay is doubled.
| Situation | Pay as a percentage of the daily wage |
|---|---|
| Double regular holiday, not worked | 200% |
| Double regular holiday, worked 8 hours | 300% |
| Single regular holiday, not worked | 100% |
| Single regular holiday, worked 8 hours | 200% |
The 300% is made up of 200% for the two holidays plus a 100% premium for working on the day.
Example
An employee earns ₱800 a day.
- Not worked: ₱800 x 2 = ₱1,600
- Worked 8 hours: ₱800 x 3 = ₱2,400
Overtime on the day is paid on top of this, at the premium rate for hours worked beyond eight on a holiday. See How holiday pay is computed and How overtime pay is computed.
Monthly-paid employees
Employees paid a fixed monthly salary already receive pay for the regular holidays as part of the monthly rate, because the rate is set to cover all days of the year. Check how your company computes the monthly rate before adding anything for an unworked holiday. See How to compute daily and hourly rate.
Regular and special days together
A regular holiday that falls on the same day as a special non-working day is not treated the same as two regular holidays. DOLE publishes a labor advisory for each year that states the rule for the specific dates, so check it before the date. For the difference between the two kinds of day, see Regular holidays versus special non-working days.
Setting it up
Add both holidays on the date in the holiday calendar. See Set up holidays. Check the first payroll that includes the date against the table above.
Questions people ask
What is a double holiday?
Two holidays on the same calendar day. The usual case is two regular holidays together, such as Araw ng Kagitingan and Maundy Thursday or Good Friday.
How much is paid if the employee does not work?
At least 200% of the daily wage, which is 100% for each regular holiday.
How much is paid if the employee works eight hours?
300% of the daily wage: 200% for the two holidays plus a 100% premium for working on the day.
What if a regular holiday and a special day fall together?
DOLE issues an advisory for the year. Check it, because the treatment depends on which kind of day is involved.
Sources
- DOLE Handbook on Workers' Statutory Monetary Benefits, holiday pay
- DOLE Explanatory Bulletin of April 9, 1993 on two regular holidays falling on the same day
- Asian Transmission Corporation v. Court of Appeals, G.R. No. 144664