The Philippines’ Department of Labor and Employment (DOLE) has issued guidelines on holiday pay for employees who work during the two holidays and special non-working day observed this August.
DOLE Secretary Francis N. Tolentino signed Labor Advisory No. 13, Series of 2026, outlining the pay rules for Ninoy Aquino Day on August 21 and National Heroes Day on August 31. The advisory was issued pursuant to Proclamation No. 1006, Series of 2025.
For the regular holiday on August 31, employees who do not work are entitled to 100% of their daily wage, provided they worked or were on approved paid leave on the workday immediately preceding the holiday. If the preceding day is a non-working day or the employee’s scheduled rest day, the holiday pay entitlement applies if the employee worked or was on approved paid leave on the day before that non-working or rest day.
Employees who work on August 31 are entitled to 200% of their daily wage for the first eight hours. If the regular holiday falls on an employee’s rest day and they work, they are entitled to an additional 30% of the 200% basic wage.
Overtime work on the regular holiday and rest day is also subject to an additional 30% of the employee’s hourly rate under the applicable holiday pay computation.
The rules are different for August 21, which is designated as a special non-working day. Under DOLE’s advisory, the “no work, no pay” principle applies unless an existing company policy, established practice or collective bargaining agreement provides for payment on the special day.
Employees who work on August 21 are entitled to an additional 30% of their basic wage for the first eight hours. Overtime work attracts an additional 30% of the hourly rate.
Where the special non-working day coincides with an employee’s rest day, workers who report for duty are entitled to an additional 50% of their basic wage for the first eight hours. Overtime work under the same circumstances is subject to an additional 30% of the applicable hourly rate.
The advisory forms part of DOLE’s efforts to ensure that employers comply with statutory wage entitlements and that workers receive the appropriate compensation when required to work during declared holidays.
For employers, the rules underscore the need to review payroll calculations, leave records and applicable company policies or CBAs ahead of the August holidays. For employees, the advisory provides clarity on the pay they can expect depending on whether they work, take approved leave, or have a holiday coincide with their scheduled rest day.