Philippine labour law distinguishes between regular holidays and special non-working days — two categories of rest days that carry different pay rules, different work obligations, and different consequences for employers. Confusing the two is one of the most common payroll errors in the Philippines.
This guide breaks down the difference between regular holidays and special non-working days, explains the pay rates for each scenario, and helps you stay compliant with the Labor Code of the Philippines.
This article is general information, not legal advice.
Key Takeaways
- Regular holidays are fully paid days off with higher penalty rates for work
- Special non-working days carry lower pay premiums if employees work
- Employees cannot be forced to work on regular holidays without their consent
- Pay calculations differ significantly between the two categories
- DOLE publishes the official holiday calendar each year
Regular Holidays vs Special Non-Working Days
| Feature | Regular Holiday | Special Non-Working Day |
|---|---|---|
| Legal basis | Labor Code, Article 94 | Proclamation by President |
| Pay for non-working | 100% of daily rate | 30% of daily rate |
| Pay if worked | 200% of daily rate | 130% of daily rate |
| Mandatory rest day | Yes | No |
| Can employee refuse to work? | Yes | No |
| Holiday pay if unworked | Yes (full pay) | No (no pay unless policy) |
Regular Holidays in the Philippines (2026)
| Regular Holiday | Date |
|---|---|
| New Year’s Day | 1 January |
| People Power Revolution | 25 February |
| Maundy Thursday | 3 April |
| Good Friday | 4 April |
| Araw ng Kagitingan | 9 April |
| Labour Day | 1 May |
| Independence Day | 12 June |
| Ninoy Aquino Day | 21 August |
| National Heroes Day | 31 August |
| Bonifacio Day | 30 November |
| Christmas Day | 25 December |
| Rizal Day | 30 December |
Special Non-Working Days
| Special Non-Working Day | Date |
|---|---|
| Chinese New Year | 17 February |
| EDSA People Power Anniversary | 25 February |
| Black Saturday | 4 April |
| Eid’l Fitr | 21 March |
| Eid’l Adha | 28 May |
| Ninoy Aquino Day | 21 August |
| All Saints’ Day | 1 November |
| All Souls’ Day | 2 November |
| Christmas Eve | 24 December |
| Last Day of the Year | 31 December |
Pay Rules: Regular Holidays
Employee Does Not Work
If a regular holiday falls on a day the employee would normally work, they receive 100% of their daily rate even if they don’t work. This is the holiday pay guarantee.
Example: An employee earning ₱600/day who does not work on Christmas Day receives ₱600.
Employee Works
If required to work on a regular holiday, the employee receives 200% of their daily rate for the first eight hours.
Example: ₱600 × 200% = ₱1,200 for the day.
Employee Works on Their Rest Day + Regular Holiday
If the regular holiday also falls on the employee’s scheduled rest day and they work, they receive 200% of their daily rate plus an additional 30% for rest day work.
Example: ₱600 × 200% × 130% = ₱1,560 for the day.
Overtime on a Regular Holiday
Overtime on a regular holiday is paid at 200% × 130% of the daily rate, plus the applicable overtime multiplier.
Pay Rules: Special Non-Working Days
Employee Does Not Work
If a special non-working day falls on a day the employee would normally work, they are not entitled to pay unless:
- Company policy provides holiday pay for special non-working days
- The employee has a collective bargaining agreement that guarantees it
- “No work, no pay” applies
Employee Works
If required to work on a special non-working day, the employee receives 130% of their daily rate for the first eight hours.
Example: ₱600 × 130% = ₱780 for the day.
Employee Works on Their Rest Day + Special Non-Working Day
If the special non-working day also falls on the employee’s rest day and they work, they receive 150% of their daily rate.
Example: ⱱ600 × 150% = ₱900 for the day.
Can an Employer Require Work on Holidays?
Regular Holidays
Employees cannot be compelled to work on regular holidays. The employee must give free and voluntary consent. If they consent, they must be paid the premium rate.
Special Non-Working Days
Employees can be required to work on special non-working days. However, they must be paid the 130% rate.
Common Mistakes
Paying 130% Instead of 200% on Regular Holidays
The most expensive mistake. Regular holiday work requires 200% pay, not 130%. This error exposes you to DOLE complaints and backpay claims.
Not Paying Holiday Pay for Unworked Regular Holidays
Regular holidays are paid even if the employee doesn’t work. Failing to pay holiday pay for regular holidays is a violation.
Confusing the Two Categories
Treat every holiday as a regular holiday and you overpay. Treat every holiday as a special non-working day and you underpay. Know the difference.
Not Accounting for Rest Day
When a holiday falls on an employee’s rest day, the pay rate changes. Failure to account for this creates payroll errors.
Frequently Asked Questions
What is the difference between a regular holiday and a special non-working day?
A regular holiday is a mandatory rest day with full pay even if the employee doesn’t work. A special non-working day is a rest day where pay is only required if the employee works, at a lower premium rate.
Do employees get paid for special non-working days they don’t work?
Generally no. Unless company policy or a collective bargaining agreement provides for it, the “no work, no pay” principle applies to special non-working days.
Can I require an employee to work on a regular holiday?
Only with the employee’s free and voluntary consent. You cannot compel them, and you must pay the 200% premium rate.
What if a regular holiday falls on a Sunday?
The regular holiday pay rules still apply. If Sunday is the employee’s rest day, the rest day premium is added on top of the holiday rate.
Does night shift differential apply on holidays?
Yes. Night shift differential (10% of the regular rate) is added on top of the holiday pay rate for work performed between 10 PM and 6 AM.