Nationwide Special Holidays

LABOR STANDARDS 1. All Saints Day - November 1

2. Last Day of the Year - December 31
REVIEWER 3. Ninoy Aquino Day - Monday nearest
August 21

LABOR STANDARDS  If required to work on reg. holidays = regular

rate x
Refers to the minimum requirements prescribed
by existing laws, rules and regulations and other  To receive holiday pay, the EE should not
issuances relating wages, hours of work, cost of have been absent without pay on the working
living allowances and other monetary and day preceding the regular holiday. (Azucena)
welfare benefits, including those set by
occupational safety and health standards.  A legal holiday falling on a Sunday creates no
legal obligation for the ER to pay extra to the EE
1. 8 Hour Work (shall not exceed) who does not work on that day, aside from the
Hours worked shall include: usual holiday pay, to its monthly-paid employee.
1. All time during which an employee is required (Wellington vs. Trajano)
 to be on duty
 to be at a prescribed workplace and 4. Premium Pay
2. All time during which an employee is suffered Is additional compensation for work rendered by
or permitted to work. the employee on days normally he should not be
 Rest periods of short duration during working working.
hours shall be counted as hours worked.
5. Weekly Rest Period
2. Meal Pay  It shall be for the duty of every employer,
whether operating for profit or not, to provide
3. Holiday Pay employee a rest period of not less than 24
Except: Retail and service establishments consecutive hours after every 6 consecutive
regularly employing less than 10 workers normal working days.
 The employer shall determine and schedule
Includes: Employee who is paid by results and the weekly rest day of his employees, however,
she works in a service establishment employing the employer shall respect the preference of
more than 10 persons shall be paid holiday pay. employees as to their weekly rest day when
(Sec. 8(b), Rule IV, Book III, IRR’s) such preference is based on religion grounds.
Where however the choice of the employees as
Regular Holidays to their rest day based on religious grounds will
1. New Years day - January 1 inevitably result in serious prejudice or
2. Maundy Thursday - Movable Date obstruction to the operation of the undertaking,
3. Good Friday - Movable Date the employer may so schedule the weekday rest
4. Eidul Fitr - Movable Date day of their choice at least 2 days in a
5. Araw ng Kagitingan - Movable Date month. (Sec. 4, Rule III, Book III, IRR’s)
nearest April 9
6. Labor day - Monday nearest When ER may require Work on rest day [D U A -
May 1 P N A] (Art. 92)
7. Independence day - Monday nearest a. In case of actual or impending emergency
June 12 caused by serious accident, fire, flood, typhoon,
8. National heroes day - Last Monday of earthquake, epidemic, or other Disaster or
August calamity to prevent loss of life, or imminent
9. Bonifacio day - Monday nearest danger to public safety.
November 30
10. Christmas day - December 25 b. In case of Urgent work, to avoid serious loss
11. Rizal day - Monday nearest which the ER would otherwise suffer;
December 30
c. In the event of Abnormal pressure of work
due to special circumstances, where the ER
cannot ordinarily be expected to resort to other
measures;
d. To prevent or damage to Perishable goods;
e. Where the Nature of work requires
continuous operations and stoppage of the work
may result in irreparable injury or loss to the ER;
and
f. Analogous (avail of favorable weather) or
similar circumstances
How much is a worker entitled if he works on a
rest day?
 Scheduled rest day – additional
compensation of at least 30% of his regular
wage.
 Scheduled rest day which is a non-working
holiday – entitled to additional compensation of
at least 50% of his regular wage.
 Scheduled rest day which is a regular
holiday – entitled to additional compensation of
at least 30% of his regular holiday rate of 200%
based on his regular wage rate. (Sec. 4, Rule III,
Book I, IRR’s)
6. Service Incentive Leave
Except :
a. Those enjoying vacation leave with pay of at
least 5 days.
b. Those employed in establishments regularly
employing less than 10 workers
c. Exempt establishments.
 can be converted to cash
 5 days incentive leaves with pay for at least 1 year
of service.
The term ‘at least 1 year of service’ shall mean
service within 12 months, whether continuous or
broken, reckoned from the date the EE started
working, including authorized absences and paid
regular holidays unless the working days in the
establishment as a matter of practice or policy, or that
provided in the employment contract are less than 12
months, in which case said period shall be considered
as 1 year. (Sec. 3, Rule V, Book III, IRR’s)
7. Night Shift Deferential
Every EE shall be paid night shift differential of
not less than 10% of his regular wage for each
hour of work performed between 10:00 p.m. and
6:00 a.m. (Art. 86)
Except: Employer with not more than 5
employees
8. Overtime Pay
 Is additional compensation for work done
beyond the normal work hours on ordinary
working days.
 Regular work day – plus 25% basic hourly
rate
 Special days, holiday or rest day – plus 30%
of the regular hourly rate on said days.
Emergency Overtime Work - Any EE may be
required by the ER to perform overtime work in
any of the following cases: [WED-UPS]
a. When the country is at War
b. When any other national or local Emergency
has been declared
d. When it is necessary to prevent loss of life or
property or in case of imminent Danger to the
public safety due to an actual or impending
emergency in the locality caused by serious
accidents, fire, flood, typhoon, earthquake,
epidemic or other Disaster or calamity.
e. When there is Urgent work to be performed
on machines and installations in order to avoid
serious loss or damage to the ER or some other
cause of similar nature.
f. When the work is necessary to prevent loss
or damage to Perishable goods.
g. Where the completion or continuation of the
work started before the 8th hour is necessary to
prevent Serious obstruction or prejudice to the
business operations of the ER.
The EE’s refusal to obey the order of the EE
constitutes insubordination for which he may be
subjected to disciplinary action. (Alcantara)
 Undertime work in any particular day shall not
be offset by overtime work on another day BUT
not on someday.
 Permission given to the EE to go on leave on
some other day of the week shall not exempt the
ER from paying the additional compensation
required. (Art. 88)
 For purposes of computing overtime and other
additional remuneration as required by this
Chapter the “regular wage” of an EE shall
include the cash wage only, without deduction
on account of facilities provided by the ER. (Art.
90)
COVERAGE OF LABOR STANDARD
Applies to ALL employees in all establishments
and undertakings whether for profit or not.
Except the following: (MOM –GF – WPD)
M – Managerial Employees
a. Their primary duty consists of the
management of the establishment in which they
are employed or of a department or sub-division
thereof;
b. Customarily or regularly direct the work of 2
or more employees therein;
c. Has the authority to hire or fire other
employees of lower rank; or their suggestions
and recommendations as to the hiring and firing
and as to the promotion or any change of status
of other employees are given particular weight.
[Sec 2(b), Rule I, Book III]
O – Other Offices or Members of a Managerial
Staff
a. Primary duty consists of the performance of
work directly related to management policies of
the employer;
b. Customarily and regularly, exercise discretion
and independent judgment;
c. Regularly directly assist a proprietor or
managerial employee or execute under general
supervision work along specialized or technical
lines requiring special training, experience or
knowledge; or execute under general
supervision special assignment and tasks; and
d. Do not devote more than 20% of their hours
worked to activities which are not directly and
closely related to the performance of the work
described in the preceding paragraphs.
M – Members of the Family of the Employer who
are dependent of him for support
It refers not only to the real “immediate”
members of he family of the employer but also
to those who are considered as family members
in its loose sense, that is, those who are living
with the employer and dependent on him for
support
G – Government Employee
Whether employed by the National Government
or any of its political subdivisions, including
those employed in GOCC’s with original
charters. (Sec. 2, Rule I, Book III, IRR’s)
F – Field Employee
Non-agricultural EE’s who regularly perform their
duties away from the principal place of
business or branch office of the ER whose
actual hours of work in the field cannot be
determined with reasonable certainty (Art. 82)
W – Workers Paid by Result
Compensation computed on the basis of work
accomplished and not on time spent in
accomplishing the work.
a. Paid by Task (wholesale) – those who are
compensated on the basis of the completion or
accomplishment of a certain specified task.
b. Paid by Piece – those who are compensated
on the basis of units or piece of work they
produced and accomplished. The work process
involved is usually repetitive and the
compensation is uniform per unit or per piece.
c. Paid Purely on Commission
P – Persons in the personal service of another
Same as the Domestic Helper but includes not
only domestic servants or house helpers but
drivers, valets and bodyguards as well.
D – Domestic Helpers
Perform such services:
a. In the ER’s home which are usually
necessary or desirable for the maintenance or
enjoyment thereof;
b. Or minister to the personal comfort,
convenience, or safety of the ER as well as the
members of his ER’s household (Sec. 2, Rule I,
Book III, IRR’s)
However, house personnel hired by a ranking
company official, but paid for by the company
itself, to maintain a staff house provided for the
official, are not the latter’s domestic helpers but
regular EE’s of the company. (Cadiz vs.
Philippine Sinter)
13TH MONTH PAY
All land-based employers are required to pay all
their rank-and- file employees a 13th month pay
not later than December 24 of every year.
o 1/12 of the total basic salary earned by an EE
within a calendar year.

o To be paid only to rank-and file employees
regardless of the amount of their basic salary.
o Paid not later than December 24.
 To be entitled to the 13th month pay benefit,
it is imposed as a minimum service requirement
that employees, regardless of their designation
or employment status and irrespective of the
method by which their wages are paid, should
have worked r at for least one (1) month during
the calendar year.
 It is possible that ½ of the payment of
13th month pay be given to employees before
the opening of the regular school year and the
other half on or before 24th day of December of
every year. The frequency of the payment of this
monetary benefit may be subject of agreement
between the employer and the recognized CBA
of the employees.
 OFW is no entitled to 13th month pay in the
absence of any provision in his employment
contract granting the payment thereof
(Petroleum Shipping Limited v. NLRC, G.R. No.
148130, June 16, 2006)
 An employee who has resigned or whose
services were terminated at any time before the
time for payment of the 13th month pay is
entitled to this monetary benefit proportion to the
length of time he worked during the year,
reckoned from the time he started working
during the calendar year up to the time of his
resignation or termination of service.
(Monthly Salary x # of months he worked during he year)
/ 12
Basic Salary (For purposes of computing the
13th month pay)
 include remuneration or earnings paid by this ER
for services rendered
 but does not include allowances and monetary
benefits which are not considered or integrated as
part of the regular or basic salary, such as the cash
equivalent or unused vacation and sick leave credits,
overtime, premium, night-differential and holiday pay,
and cost-of-living allowances.
 However, these salary-related benefits should be
included as part of the basic salary in the computation
of the 13th month pay if the individual or collective
agreement, company practice or policy, the same are
treated as part of the basic salary of the EE’s.
The following are not entitled to 13th month pay:
(WPD – G – MES)
W – Workers Paid by Result
Except: Paid by Piece Employee
D – Domestic Helpers
P – Persons in the personal service of another
G – Government Employee
The government and any of its political subdivisions,
including GOCC’s, except those corporations
operating essentially as private subsidiaries of the
government.
M – Managerial Employees
E – Employee being paid equivalent of 13th
month pay
ER’s already paying their EE’s a 13th month pay or
more in a calendar year or its equivalent at the time of
this issuance.
The term “its equivalent” … shall include Christmas
bonus, mid-year bonus, cash bonuses and other
payments but shall not include cash and stock
dividends, cost of living allowances and other
allowances regularly enjoyed by the EE, as well as
non-monetary benefits. Where an ER pays less than
required 1/12th of the EE’s basic salary, the ER shall
pay the differences.
S – Supervisory Employee
Have the following duties and functions:
a. Assist the department superintendent in
various aspects of management such as in the
planning of systems and procedures;
b. Recommends disciplinary action against
erring subordinates or promotion of deserving
personnel, train and guide subordinates;
c. Communicate and coordinate with other
supervisors;
d. Recommend measures to improve work
method; and
e. Other related tasks as may be assigned by
his immediate superior.
They discharge duties and responsibilities which
qualify them as members of the managerial
staff.
A distressed ER may qualify for exemption for the
13th month pay if there is prior authorization from the
DOLE. (Dentech vs. NLRC)