The Philippines’ Department of Labor and Employment (DOLE) has issued guidelines on wage payments for employees working during regular holidays, special non-working days and a special working day in 2027.
Under Labor Advisory No. 17, Series of 2026, issued on September 30, DOLE outlined the applicable pay rules in line with Proclamation No. 1427, Series of 2026.
Regular holidays carry 200% pay for work rendered
Employees who do not work on a regular holiday are generally entitled to 100% of their daily wage, provided they meet the eligibility requirements, including having worked or been on approved paid leave on the workday immediately preceding the holiday.
Employees who work on a regular holiday will receive 200% of their daily wage for the first eight hours.
If the regular holiday falls on an employee’s rest day, work performed on that day attracts an additional 30% of the 200% basic wage. Overtime work beyond eight hours is subject to a further 30% of the applicable hourly rate.
The regular holidays listed for 2027 are January 1, March 25, March 26, April 9, May 1, June 12, August 30, November 30, December 25 and December 30. The dates for Eid’l Fitr and Eid’l Adha will be announced separately.
Special non-working days follow ‘no work, no pay’
For special non-working days, the “no work, no pay” principle will apply unless an employer has a more favourable policy or practice, or the applicable collective bargaining agreement provides otherwise.
The designated special non-working days for 2027 are February 6, March 27, August 21, November 1, November 2, December 8, December 24 and December 31.
Employees who work on these days will receive an additional 30% of their basic wage for the first eight hours. Overtime beyond eight hours will attract a further 30% of the applicable hourly rate.
February 25 treated as a special working day
February 25, 2027, has been designated as a special working day and will be treated as an ordinary working day for wage and related benefit purposes.
Employees working on the day will receive their basic wage for the first eight hours. Overtime beyond eight hours will be paid at an additional 25% of the hourly rate.
DOLE urged employers to comply with the prescribed holiday pay and wage rules to ensure employees receive the appropriate compensation for work performed during declared holidays and non-working days.