In Philippine holidays, August 21 was declared special non-working holiday every year through Republic Act No.9256, signed by former President, now, Congresswoman Gloria Macapagal-Arroyo in 2003. This is to commemorate the 1983 assassination of Benigno Aquino, Jr. during the height of Marcos dictatorship.
Following the released order of the Department of Labor and Employment or DOLE urging the private companies or employer to observe pay rules for workers who rendered work during holidays, below is the proper computation for special non-working holidays:
1. If the day is unworked, the “no work, no pay” principle shall apply, unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment on a special day;
2. If worked, the employee shall be entitled to an additional 30 percent of his/her daily rate on the first eight hours of work.
Take note that the basic daily wage, according to DOLE advisory, in Metro Manila is PhP446 COLA inclusive.
(Daily rate x 130%)
3. If the employee worked during a special day, he/she shall be entitled to an additional 30 percent of his/her hourly rate on such special day.
(Hourly rate x 130% x Number of Hours Worked)
4. If the employee worked during the special day that also fall on his/her rest day, he/she shall be entitled to an additional 50 percent of his/her daily rate on first eight (8) hours of work.
(Daily Rate x 150%)
5. In excess of eight hours, he/she shall be entitled to an additional 30 percent of his/her hourly rate on such special day.
(Hourly Rate x 130% x 150% x Number of Hours Worked)
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