How to Compute Holiday Pay in the Philippines (2026)
Philippine holiday pay rules for 2026. Regular holidays, special non-working days, rest day combos, and the complete 2026 holiday calendar.
Christmas Day falls on a Friday this year. Half your team is off, half is working the holiday shift. One of them has Friday as her rest day. You know she's owed more than the people who worked the regular holiday, but you can't remember the exact multiplier. Is it 2.00x? 2.60x? And what about the crew who didn't work? Do they still get paid?
Holiday pay in the Philippines depends on three things: the type of holiday, whether the team member worked, and whether it fell on their rest day. Here's the full breakdown for 2026.
Two types of holidays
The Philippines has two categories, and they follow very different pay rules.
Regular holidays are the major national holidays. Team members get paid even if they don't work (with conditions). If they work, they earn double.
Special non-working days are the secondary holidays. The default rule is no work, no pay. If the team member works, they get a 30% premium.
2026 Philippine holidays
Regular holidays
- January 1 (Thursday), New Year's Day
- April 2 (Thursday), Maundy Thursday
- April 3 (Friday), Good Friday
- April 9 (Thursday), Araw ng Kagitingan
- May 1 (Friday), Labor Day
- June 12 (Friday), Independence Day
- August 31 (Monday), National Heroes Day
- November 30 (Monday), Bonifacio Day
- December 25 (Friday), Christmas Day
- December 30 (Wednesday), Rizal Day
- Eid'l Fitr (date TBD based on Islamic calendar)
- Eid'l Adha (date TBD based on Islamic calendar)
Special non-working days
- February 25 (Wednesday), EDSA People Power Anniversary
- April 4 (Saturday), Black Saturday
- August 21 (Friday), Ninoy Aquino Day
- November 1 (Sunday), All Saints' Day
- November 2 (Monday), All Souls' Day
- December 8 (Tuesday), Feast of the Immaculate Conception
- December 31 (Thursday), Last Day of the Year
The President may declare additional special non-working days throughout the year, sometimes with short notice.
Regular holiday pay rates
| Scenario | Rate |
|---|---|
| Not worked (present day before) | 100% of daily rate |
| Worked | 200% of daily rate |
| Worked + rest day | 260% of daily rate |
| Worked + overtime | 260% of hourly rate per OT hour |
| Worked + rest day + overtime | 338% of hourly rate per OT hour |
The key rule: team members get paid their full daily rate even if they don't work on a regular holiday, as long as they were present (or on approved leave) the workday immediately before the holiday.
Special non-working day pay rates
| Scenario | Rate |
|---|---|
| Not worked | No pay (unless company policy provides otherwise) |
| Worked | 130% of daily rate |
| Worked + rest day | 150% of daily rate |
| Worked + overtime | 169% of hourly rate per OT hour |
| Worked + rest day + overtime | 195% of hourly rate per OT hour |
Example: regular holiday, worked
Maria earns ₱500/day. She works on Independence Day (a regular holiday).
Holiday pay: ₱500 x 2.00 = ₱1,000
If she also works 2 hours of overtime:
Hourly rate: ₱500 / 8 = ₱62.50 OT rate: ₱62.50 x 2.60 = ₱162.50/hour OT pay: ₱162.50 x 2 = ₱325.00 Total for the day: ₱1,000 + ₱325.00 = ₱1,325.00
Example: special holiday on a rest day, worked
Juan earns ₱500/day. Ninoy Aquino Day falls on his rest day, and he works.
Base pay: ₱500 x 1.50 = ₱750
If he works 1 hour of overtime:
OT rate: ₱62.50 x 1.95 = ₱121.88/hour Total: ₱750 + ₱121.88 = ₱871.88
The "day before" rule
For regular holidays, the team member must have been present or on approved leave the workday immediately before the holiday to receive unworked holiday pay. If someone was absent without approval the day before Christmas, you can withhold the Christmas Day pay.
This means your attendance records for the days surrounding each regular holiday matter. It's one of the most commonly overlooked rules in Philippine payroll.
Double holidays
Occasionally, the government declares two holidays on the same date. When a regular holiday and a special non-working day land on the same day, the rates add up. A team member who works on a double holiday earns 200% + 30% = 230% of their daily rate.
How Timekeep handles holiday pay
Timekeep has the Philippine holiday calendar built in and updates it when new holidays are declared. You can also add business-specific holidays. When a holiday falls on a workday, the system applies the correct multiplier based on whether the team member worked and whether it was their rest day. All the stacking combinations, including rest day overlaps and overtime, are computed automatically.
Every holiday, every rate, handled
That Christmas Friday shift with the rest day overlap? It's 2.60x, and now you don't have to remember that. Set up your holiday calendar once, and the correct rate shows up on every payslip, every cutoff.
Try it free for 30 days at timekeep.ph. No credit card required.
Quick answers
Frequently asked questions
How much is holiday pay in the Philippines for a regular holiday?
If the employee works on a regular holiday, they earn 200% of their daily rate (double pay). If they don't work but were present the workday before, they still receive 100% of their daily rate. If the regular holiday falls on their rest day and they work, the rate is 260%.
Do employees get paid for unworked holidays in the Philippines?
For regular holidays, yes — employees receive 100% of their daily rate even if they don't work, provided they were present or on approved leave the workday immediately before the holiday. For special non-working days, the default rule is no work, no pay, unless company policy states otherwise.
What are the Philippine holidays for 2026?
Regular holidays include New Year's Day (Jan 1), Maundy Thursday (Apr 2), Good Friday (Apr 3), Araw ng Kagitingan (Apr 9), Labor Day (May 1), Independence Day (Jun 12), National Heroes Day (Aug 31), Bonifacio Day (Nov 30), Christmas Day (Dec 25), Rizal Day (Dec 30), plus Eid'l Fitr and Eid'l Adha. Special non-working days include EDSA Anniversary (Feb 25), Black Saturday (Apr 4), Ninoy Aquino Day (Aug 21), All Saints' Day (Nov 1), All Souls' Day (Nov 2), Immaculate Conception (Dec 8), and Last Day of the Year (Dec 31).
What is the pay rate when a holiday falls on a rest day in the Philippines?
For a regular holiday on a rest day, the rate is 260% of the daily rate for the first 8 hours and 338% of the hourly rate for overtime. For a special non-working day on a rest day, the rate is 150% for the first 8 hours and 195% of the hourly rate for overtime.
How does double holiday pay work in the Philippines?
When a regular holiday and a special non-working day fall on the same date, the rates add up. An employee who works on a double holiday earns 200% + 30% = 230% of their daily rate for the first 8 hours.