The Philippines distinguishes between Regular Holidays and Special Non-Working Days (SNWDs), and each category carries different pay rules. In 2026, employees are entitled to 18 regular holidays and 12 special non-working days, though the exact pay calculations differ significantly between the two types.
Understanding the difference is critical for payroll compliance. Paying the wrong rate on a special non-working day versus a regular holiday can result in labour complaints and Department of Labour and Employment (DOLE) penalties.
This article is general information, not legal advice.
Key Takeaways
- Philippines observes 18 regular holidays and 12 special non-working days in 2026
- Regular holidays require double pay if employees work; special non-working days require a 30% premium
- Employees are entitled to pay on regular holidays even if they don’t work (if it falls on their scheduled workday)
- No pay is due for unworked special non-working days unless company policy or CBA provides otherwise
- The President can declare additional holidays through proclamation
Regular Holidays 2026
| Holiday | Date | Day |
|---|---|---|
| New Year’s Day | 1 January | Thursday |
| People Power Anniversary | 25 February | Wednesday |
| Maundy Thursday | 2 April | Thursday |
| Good Friday | 3 April | Friday |
| Araw ng Kagitingan (Day of Valour) | 9 April | Thursday |
| Labour Day | 1 May | Friday |
| Independence Day | 12 June | Friday |
| Ninoy Aquino Day | 21 August | Friday |
| National Heroes Day | 31 August | Monday |
| Bonifacio Day | 30 November | Monday |
| Christmas Day | 25 December | Friday |
| Rizal Day | 30 December | Wednesday |
Note: The dates for some holidays may be adjusted by Presidential Proclamation. Always check the Official Gazette for the latest announcements.
Special Non-Working Days 2026
| Holiday | Date | Day |
|---|---|---|
| Chinese New Year | 17 February | Tuesday |
| EDSA People Power Revolution Anniversary | 25 February | Wednesday |
| Black Saturday | 4 April | Saturday |
| Ninoy Aquino Day (actual) | 21 August | Friday |
| All Saints’ Day | 1 November | Sunday |
| All Souls’ Day | 2 November | Monday |
| Feast of the Immaculate Conception | 8 December | Tuesday |
| Christmas Eve | 24 December | Thursday |
| Last Day of the Year | 31 December | Thursday |
| Additional special days | Varies by proclamation | — |
Note: The exact list of special non-working days is proclaimed annually by the President. The list above reflects the standard observances; additional days may be declared.
Pay Rules: Regular Holidays vs Special Non-Working Days
Regular Holidays
If a regular holiday falls on a scheduled workday, employees are entitled to 100% of their daily rate even if they don’t work. If they do work:
| Scenario | Pay Rate |
|---|---|
| Worked on regular holiday | 200% of daily rate |
| Worked on regular holiday + overtime | 200% + overtime premium |
| Regular holiday falls on rest day, employee works | 200% of daily rate (not additional) |
Special Non-Working Days
If a special non-working day falls on a scheduled workday and the employee doesn’t work, they are not entitled to pay unless company policy or CBA provides otherwise. If they do work:
| Scenario | Pay Rate |
|---|---|
| Worked on SNWD | 130% of daily rate |
| Worked on SNWD + overtime | 130% + overtime premium |
| SNWD falls on rest day, employee works | 150% of daily rate |
“No Work, No Pay” Principle
For special non-working days, the “no work, no pay” principle applies. However, for regular holidays, employees receive their daily rate regardless of whether they work — unless they are absent without pay on the workday immediately before and after the holiday.
Computing Holiday Pay
Formula for Daily-Paid Employees
For daily-paid employees, holiday pay is calculated using the following formula:
Daily Rate = (Monthly Rate × 12) / Total Working Days in a Year
The total working days in a year exclude rest days and regular holidays. For 2026, this is approximately 313 working days for a standard Monday-to-Friday schedule.
Example
An employee earns ₱20,000/month:
- Daily rate: (₱20,000 × 12) / 313 = ₱766.77
- Regular holiday pay (unworked): ₱766.77
- Regular holiday pay (worked): ₱766.77 × 200% = ₱1,533.54
- Special non-working day pay (worked): ₱766.77 × 130% = ₱996.80
Employer Obligations
13th Month Pay
Regular holidays and special non-working days are included in the computation of 13th month pay. Do not exclude them from the base.
Service Incentive Leave
Employees who have rendered at least one year of service are entitled to 5 days of Service Incentive Leave (SIL) per year, which is separate from holiday entitlements.
Record-Keeping
Maintain records of:
- Days employees worked or were on leave during holidays
- Holiday pay computed and paid
- Any overtime worked on holidays
- Company policies on holiday pay for SNWDs
Frequently Asked Questions
Do employees get paid if a regular holiday falls on their rest day?
Yes. If a regular holiday falls on an employee’s scheduled rest day, they are entitled to an additional day of pay (100% of daily rate). If they work on that day, they receive 200%.
Can an employer require employees to work on regular holidays?
Yes, but employees must be paid 200% of their daily rate. Employers cannot force employees to work on holidays without proper compensation.
What if a regular holiday falls on a Sunday?
If a regular holiday falls on a Sunday and the employee’s regular workday is Monday to Friday, the employee is still entitled to holiday pay for that Sunday if it was a scheduled workday. If Sunday is their rest day, the holiday falls on the next working day.
Are special non-working days optional for employers?
The list of special non-working days is proclaimed by the President and applies nationally. Employers cannot opt out, but they can require employees to work on SNWDs with the appropriate premium pay.