Holiday Pay in the Philippines
Regular and special non-working holiday rates under the Labor Code, using the same multipliers as the overtime calculator.
Updated October 2026. Based on 2024-2026 BIR tax tables, SSS, PhilHealth, GSIS, and Pag-IBIG contribution schedules.
Holiday pay is a percentage of the daily rate. The percentages below are the ones in this site's rate table, from the Labor Code (Presidential Decree No. 442). Enter a salary in the overtime calculator to turn a percentage into pesos. Net pay after tax and contributions is on the salary calculator.
| Day | Rate |
|---|---|
| Regular day, first 8 hours | 100% |
| Regular day overtime, first 4 hours | 125% |
| Regular day overtime, after 4 hours | 130% |
| Rest day, first 8 hours | 130% |
| Rest day overtime | 169% |
| Special non-working holiday, if worked | 130% |
| Special non-working holiday overtime | 169% |
| Special holiday on a rest day | 150% |
| Regular holiday, if worked | 200% |
| Regular holiday overtime | 260% |
| Regular holiday on a rest day | 260% |
| Regular holiday on a rest day, overtime | 338% |
An employee who does not work on a regular holiday is still paid 100% of the daily wage. A special non-working holiday that is not worked has no statutory pay. Night work from 10:00 PM to 6:00 AM adds another 10%.
Frequently Asked Questions
Is an unworked regular holiday paid?+
Does night differential stack on holiday pay?+
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