Private sector employees who will report to work on New Year’s Day are entitled to 200 percent of their salary.
The Department of Labor and Employment (DOLE) reminded employers of the pay rules for Jan. 1, 2025, a regular holiday.
Employees must be paid 200 percent of their wage for the first eight hours (basic wage x 200 percent).
If the employee worked more than eight hours, the employer shall pay the worker an additional 30 percent of the hourly rate on said day (the hourly rate of the basic wage x 200 percent x 130 percent x the 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 percent of the basic wage of 200 percent (basic wage x 200 percent x 130 percent).
Suppose the employee worked more than eight hours during a regular holiday that also falls on the employee’s rest day. In that case, the employer shall pay the employee an additional 30 percent of the hourly rate on said day (hourly rate of the basic wage x 200 percent x 130 percent x 130 percent x number of hours worked).
On the other hand, if the employee does not work, he/she shall get 100 percent of their 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.
If the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled 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 percent). (PNA)