Regular holidays versus special non-working days

Regular holidays are paid even when unworked. Special non-working days are paid only if worked, unless your policy says otherwise. The two types also pay different premiums when worked.

By OneHRIS Published September 21, 2026 Last checked September 21, 2026

Side by side

Regular holiday Special non-working day
Not worked Paid at 100% Not paid, unless policy says otherwise
Worked 200% 130%
Examples New Year's Day, Maundy Thursday, Good Friday, Christmas Day Chinese New Year, Black Saturday, All Saints' Day

The yearly proclamation lists the exact dates, and the list can change from year to year.

Why it matters for payroll

Setting the wrong type on a holiday changes what every employee is paid for that day. Set each holiday's type once for the year and check it before payroll runs.

In OneHRIS

See set up holidays and holiday pay rates and how holiday pay is computed.

Questions people ask

What is the difference between a regular holiday and a special non-working day?

An employee is paid for a regular holiday even if they do not work. A special non-working day is generally no work, no pay. When worked, a regular holiday pays 200% and a special non-working day pays 130% of the daily rate.

Sources

  • Labor Code of the Philippines, Article 94 (right to holiday pay)

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