Updated August 18, 2026 with the full 2026 holiday calendar, additional pay scenarios, and links to our latest holiday coverage.
Understanding how to compute holiday pay in the Philippines is essential for every employee and payroll manager. Under Proclamation No. 1006, which sets the 2026 Philippine holiday calendar, pay rules differ significantly between Regular Holidays, Special Non-Working Days, and Special Working Days — and the formulas change further depending on whether you work, whether it’s your rest day, and whether you render overtime.
This guide covers every scenario, with worked examples using real 2026 dates.
THE FULL 2026 HOLIDAY LIST, BY TYPE
Knowing which formula to use starts with knowing which type of holiday you’re dealing with:
| Date | Holiday | Type |
|---|---|---|
| Jan 1 | New Year’s Day | Regular |
| Feb 17 | Chinese New Year | Special Non-Working |
| Feb 25 | EDSA People Power Anniversary | Special Working |
| Apr 9 | Araw ng Kagitingan | Regular |
| Apr 2–4 | Maundy Thursday / Good Friday / Black Saturday | Regular (Thu–Fri) / Special Non-Working (Sat) |
| May 1 | Labor Day | Regular |
| Jun 12 | Independence Day | Regular |
| Aug 21 | Ninoy Aquino Day | Special Non-Working |
| Aug 31 | National Heroes Day | Regular |
| Nov 1 | All Saints’ Day | Special Non-Working |
| Nov 2 | All Souls’ Day (additional) | Special Non-Working |
| Nov 30 | Bonifacio Day | Regular |
| Dec 8 | Feast of the Immaculate Conception | Special Non-Working |
| Dec 24 | Christmas Eve (additional) | Special Non-Working |
| Dec 25 | Christmas Day | Regular |
| Dec 30 | Rizal Day | Regular |
| Dec 31 | Last Day of the Year | Special Non-Working |
Eidul Fitr and Eidul Adha are declared separately once confirmed against the Islamic calendar and aren’t included above.
QUICK SUMMARY: THE HOLIDAY PAY CHEAT SHEET
Standard multipliers for the first 8 hours of work:
| Holiday Type | If You Don’t Work | If You Work |
|---|---|---|
| Regular Holiday (e.g., Aug 31) | 100% (Paid) | 200% (Double Pay) |
| Special Non-Working Day (e.g., Aug 21) | 0% (No Work, No Pay)* | 130% (Premium Pay) |
| Special Working Holiday | 100% (Regular Pay) | 100% (Regular Pay) |
*Unless a favorable company policy, CBA, or employment contract states otherwise.
1. How to Compute Regular Holiday Pay
Regular holidays (like Labor Day, Independence Day, and National Heroes Day on August 31) are mandatory paid days regardless of whether you report to work.
The “Double Pay” Formula
If you work a full 8-hour shift on a regular holiday:
Formula: Daily Rate × 2.00
Regular Holiday Overtime (OT)
If you work more than 8 hours, you earn an additional 30% of your holiday hourly rate.
Formula: (Hourly Rate × 2.00) × 1.30 × OT Hours
Regular Holiday on a Rest Day
If the holiday falls on your scheduled day off and you still report for work:
Formula: Daily Rate × 2.00 × 1.30 = 260%
Two Regular Holidays on the Same Day
Rare, but it happens (for example, when Araw ng Kagitingan coincides with Good Friday in certain years). If you work on a day that’s legally double-declared as a regular holiday:
Formula: Daily Rate × 3.00 = 300% for the first 8 hours
2. How to Compute Special Non-Working Day Pay
Special days — like Ninoy Aquino Day (August 21) — follow the “no work, no pay” principle unless company policy states otherwise.
Working on a Special Day
If you work a full 8-hour shift:
Formula: Daily Rate × 1.30
Special Day Overtime (OT)
Formula: (Hourly Rate × 1.30) × 1.30 × OT Hours
Special Non-Working Day on a Rest Day
If it also falls on your scheduled rest day and you work:
Formula: Daily Rate × 1.50 = 150%
3. Night Shift Differential on a Holiday
If any part of your work falls between 10:00 p.m. and 6:00 a.m., you’re entitled to an additional 10% night shift differential, which stacks on top of whatever holiday rate already applies.
Formula: (Applicable Holiday Hourly Rate) × 1.10 × Night Hours Worked
This applies whether it’s a regular holiday, special non-working day, or an ordinary working day — the differential is calculated on top of the base rate that already applies for that day.
Real-World Examples
Example 1: Regular Holiday, With Overtime
Daily rate: ₱1,000 (₱125/hour). You work 10 hours on National Heroes Day, August 31, 2026 (a regular holiday):
- First 8 Hours: ₱1,000 × 2.00 = ₱2,000
- 2 Hours Overtime: (₱125 × 2.00) × 1.30 × 2 = ₱650
- Total Daily Pay: ₱2,650
Example 2: Special Non-Working Day, Straight 8 Hours
Same daily rate (₱1,000). You work exactly 8 hours on Ninoy Aquino Day, August 21, 2026 (a special non-working day):
- ₱1,000 × 1.30 = ₱1,300 for the day
Example 3: Special Non-Working Day That’s Also Your Rest Day
Same daily rate. August 21 happens to also be your scheduled rest day, and you work 8 hours:
- ₱1,000 × 1.50 = ₱1,500 for the day
The “Day Before” Rule
To receive 100% pay for an unworked regular holiday, you must be present or on paid leave on the workday immediately preceding the holiday.
- Example: Since August 31, 2026 (National Heroes Day) is a Monday, you generally need to be present or on paid leave on Friday, August 28, the last working day before the holiday weekend.
Who’s Covered — and Who Isn’t
DOLE’s holiday pay rules generally apply to rank-and-file employees in the private sector. Some categories are excluded or handled differently:
- Government employees — covered by separate Civil Service Commission rules
- Managerial employees and certain managerial staff
- Field personnel whose actual hours of work can’t be determined with reasonable certainty
- Employees of retail and service establishments regularly employing fewer than 10 workers — may be exempt from holiday pay for unworked holidays in some circumstances
- Kasambahay (domestic workers) — covered under the separate Batas Kasambahay, with its own pay provisions
If you’re unsure which category applies to you, your HR department or the nearest DOLE regional office can confirm.
FAQS
Regular holidays guarantee 100% pay even if you don’t work, and 200% if you do. Special non-working days follow “no work, no pay” by default, with 130% pay if you work.
An additional 30% of your applicable holiday hourly rate, on top of the holiday rate itself.
Yes — the 10% night differential is calculated on top of whichever holiday rate already applies for hours worked between 10 p.m. and 6 a.m.
You’re entitled to 300% of your daily rate for the first 8 hours worked.
Generally yes, as long as you’re a rank-and-file employee covered under the Labor Code — employment status alone (probationary, contractual, regular) doesn’t exempt you.
This is a living guide — we’ll update it as DOLE issues new labor advisories or as the 2026 holiday calendar is amended.
SOURCES
- Presidential Communications Office, “Proclamation No. 1006: Declaring the regular holidays and special (non-working) days for the year 2026”.
- Department of Labor and Employment, Labor Advisory on holiday pay rules (annual issuance, cited for standard multiplier formulas).
- LawPhil, “Proclamation No. 1006”.
- Human Resources Online, “Philippines public holidays 2026: Full list of regular and special non-working days”.
