The Department of Labor and Employment (DOLE) issued a reminder to employers across various sectors to adhere to pay guidelines ensuring proper compensation for employees working during the holidays.

Labor Advisory No. 14 outlines the guidelines in accordance with Proclamation No. 368, which declares the regular holidays and special non-working days for 2024.

The special non-working days include December 24, observed as Christmas Eve, and December 31, marking New Year's Eve and the final day of the year.

For Special holidays, the guidelines set are as follows:

• If the employee does not work, 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.
• 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 wage x 130%).
• 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).
• 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 on the first eight hours of work (Basic wage x 150%); and
• 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).

The guidlines for regular holidays are as follows:

• If the employee does not work, the employer shall pay 100% of the employee's wage for that day, provided that the employee reports to work or is on leave of absence with pay on the day immediately preceding the regular holiday. Where the day immediately preceding the regular holiday is a non-working day in the establishment or the rest day of the employee, he or she shall be entitled to holiday pay if the employee reports to work or is on leave of absence with pay on the day immediately preceding the non-working day or rest day (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%).
• 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).
• 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%);
• For work done in excess of eight hours during a regulat holiday that falls on the employee's rest day, the employer shall pay the employee and 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).