It’s the holiday season and December is just jam-packed with them. And you know what this means? That’s right—several holiday pay, which means more money this Christmas and New Year!
In its Labor Advisory No. 17, Series of 2025, pursuant to the Proclamation No. 727, Series of 2024—which declared December 8 (Feast of the Immaculate Conception of Mary), December 24 (Christmas Eve), and December 31 (last day of the year) as special non-working days and December 25 (Christmas Day) and December 30 (Rizal Day) as regular holidays—the Department of Labor and Employment (DOLE) released the guidelines for holiday pay this December 2025.
In general, 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.
But how about for the different types of holidays? How do the pay adjustments apply?
For Special Non-Working Holidays
For December 8 (Feast of the Immaculate Conception), December 24 (Christmas Eve), and December 31 (Last Day of the Year/New Year’s Eve), the following rules apply:
- “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
- For work done during the special day, the employer shall pay the employee an additional 30% of the basic wage on the first eight hours of work:
Basic daily wage x 130% = Total Pay During a Special Non-Working Holiday
₱1,000.00 x 130% = ₱1,300.00
- For work done in excess of eight hours, the employer shall pay the employee an additional 30% of the hourly rate on said day.
Hourly rate of the basic wage x 130% x 130% x Number of hours worked
₱125/hr x 130% x 130% x 2 excess hrs = Additional ₱422.50
- For work done during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 50% of the basic wage for the first eight hours of work
Basic wage x 150%
₱1,000.00 x 150% = ₱1,500.00
- For work done in excess of eight hours during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 30% of the hourly rate on said day
Hourly rate of the basic wage x 150% x 130% x Number of hours worked
₱125/hr x 150% x 130% x 3 excess hours = Additional ₱731.25
For Regular Holidays
For December 25 (Christmas Day) and December 30 (Rizal Day):
- If the employee does not work, the employer shall pay 100% of the employee’s wage for that day, provided that the employee is present to work or is on paid leave the day before the said holiday.
Basic wage x 100%
- For work done during the regular holiday, the employer shall pay a total of 200% of the employee’s wage for that day for the first eight hours
Basic wage x 200%
₱1,000.00 x 200% = ₱2,000.00
- For work done in excess of eight hours, the employer shall pay the employee an additional 30% of the hourly rate on said day
Hourly rate of the basic wage x 200% x 130% x Number of hours worked
₱125/hr x 200% x 130% x 3 hrs = ₱975.00
- For work done during a regular holiday that also falls on the employee’s rest day, the employer shall pay the employee an additional 30% of the basic wage of 200%
Basic wage x 200% x 130%
₱1,000.00 x 200% x 130% = ₱2,600.00
- For work done in excess of eight hours during a regular holiday that also falls on the employee’s rest day, the employer shall pay the employee an additional 30% of the hourly rate on said day
Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked
₱125/hr x 200% x 130% x 130% = ₱422.50
For Special Working Holidays
Normal daily rate applies unless your company provides additional benefits.
If you or anyone you know has labor concerns, our Firm can guide you through the legal process, whether you are a local or international client.
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Author/s: Patricia Minimo
About the author(s): Patricia is STLAF's Legal Writer-Researcher. She is a Communication graduate from the University of the Philippines – Baguio with a major in Journalism and a minor in Speech Communication.