THIRTEENTH DIVISION, HON. UNDERSECRETARY JOSE M. ESPAOL, JR., Hon. CRESENCIANO B. TRAJANO, and HON. REGIONAL DIRECTOR ALLAN M. MACARAYA, Respondents. (2002) FACTS: Underpayment by SMC, Iligan City, of regular Muslim holiday pay was discovered upon a routine inspection conducted by DOLE. SMC failed to submit any proof that it was paying regular Muslim holiday pay to its employees. The Director of DOLE Iligan City issued a compliance order directing SMC to consider Muslim holidays as regular holidays and to pay both its Muslim and non-Muslim employees holiday pay within 30days. SMC appealed but was dismissed for lack of merit. CA modified the payment of Muslim Holiday pay from 200% to 150% of the employees basic salary. Hence this petition. ISSUE: WON non-Muslim employees of SMC are entitled for holiday pay. HELD: YES. PD 1083 otherwise known as the code of Muslim Personal Laws which provides 5 Official Muslim Holidays should be read in conjunction with Article 94 (Right to Holiday Pay) of the LC. PD 1083 may state that the provisions of its code shall apply only to Muslim, shall not be applicable as regards payment of benefits for Muslim Holidays; also declares that nothing herein shall be construed to operate to the prejudice of a non-Muslim. There should be no distinction between Muslims and non- Muslims. We must be reminded that wages and other emoluments granted by law to the working man are determined on the basis of the criteria laid down by laws and certainly not on the basis of the workers faith or religion.