The Department of Labor and Employment (DOLE) has reminded private sector employers to observe proper wage payment rules for the December regular and special non-working holidays.

In Labor Advisory No. 14, series of 2024, DOLE outlined wage guidelines for Dec. 8, the Feast of the Immaculate Conception of Mary; Dec. 24, Christmas Eve; and Dec. 31, the Last Day of the Year, as special non-working days; and Dec. 25, Christmas Day, and Dec. 30, Rizal Day, as regular holidays under Proclamation No. 368.

Under the guidelines, a “no work, no pay” policy applies to special non-working days unless company policy, practice, or a collective bargaining agreement (CBA) provides otherwise.

Employees who work on these days, according to DOLE, are entitled to an additional 30 percent of their daily basic wage for the first eight hours and another 30 percent of their hourly rate for work exceeding eight hours.

When work on a special day coincides with an employee's rest day, employers must pay an additional 50 percent of the basic wage for the first eight hours and 30 percent more for overtime.

For regular holidays, employees who do not report to work are entitled to 100 percent of their daily basic wage, provided they were present or on paid leave on the workday before the holiday.

Those who work on these holidays should receive double their basic pay for the first eight hours, with an additional 30 percent for overtime work.

If work on a regular holiday falls on an employee's rest day, employers are required to pay an additional 30 percent of the basic wage for the first eight hours, plus 30 percent more for overtime.