The Department of Labor and Employment (DOLE) has issued the guideline that will govern the holiday pay for the Ninoy Aquino Day on Aug. 21 and the National Heroes Day on Aug. 31.

DOLE Secretary Francis Tolentino said the pay rule will cover employees who report for work during the two declared holidays and special non-working day this month.

Take note that the Ninoy Aquino Day is a special non-working holiday and the National Heroes Day is a regular holiday.

For regular holidays like the National Heroes Day on Aug. 31, Tolentino said employees who do not work are entitled to 100 percent of their daily wage, provided they report to work or are on approved leave of absence on the workday immediately preceding the regular holiday.

The basic formula for pay computation is basic wage x 100%.

And when the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled rest day of the employees, he said employees are entitled to holiday pay if they worked or were on approved leave of absence with pay on the day immediately preceding the non-working day or rest day.

According to Tolentino, employees who render work during the regular holiday shall receive 200 percent of their daily wage for the first eight hours, or with the computation of basic wage x 200%.

But what if Aug. 31 is rest day for the employee but he or she was asked to work?

Tolentino said the employee shall be paid an additional 30 percent of the 200 percent basic wage—the computation is this: basic wage x 200% x 130%.

Overtime work under the same conditions shall likewise be compensated with an additional 30% of the hourly rate on said day, or with this computation: hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked.

Now for the Ninoy Aquino Day which was declared a special non-working day, Tolentino said the “no work, no pay” principle shall apply unless a favorable company policy, practice, or collective bargaining agreement (CBA) grants payment on a special day.

He explained that if an employee reports for work during the special day, the employer shall pay an additional 30% of the basic wage on the first eight hours of work, or basic wage x 130%.

Overtime work shall be paid an additional 30% of the hourly rate on said day, or this formula: hourly rate of the basic wage x 130% x 130% x number of hours worked.

During the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 50% of the basic wage on the first eight hours of work (Basic wage x 150%).

Overtime work under the same condition shall likewise be compensated with an additional 30% of the hourly rate on said day (Hourly rate of the basic wage x 150% x 130% x number of hours worked).