Computation of pay for holidays: Regular, special non-working, special working
One of the confusing matters for employees and HR people alike is the computation of holiday pay, complicated by the fact that there are different "kinds" of holidays. This is cleared by Memorandum Circular No. 1 of the Department of Labor and Employment (DOLE).
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MEMORANDUM CIRCULAR NO. 01
(8 March 2004)
Pursuant to the provisions of the Labor Code, as amended in relation to the observance of declared holidays and in response to the queries received every time a Presidential Proclamation or a law is enacted by Congress which declares certain days either as a regular holiday, a special day or a special working holiday, the following guidelines shall be observed by all employers in the private sector:
1. For regular holidays as provided for under EO 203 (incorporated in EO 292) as amended by RA 9177:
New Year’s Day - January 1
Maundy Thursday - Movable Date
Good Friday - Movable Date
Araw ng Kagitingan - April 9
Labor Day - May 1
Independence Day - June 12
National Heroes Day- Last Sunday of August
Bonifacio Day - November 30
Eidul Fitr - Movable Date
Christmas Day - December 25
Rizal Day - December 30
the following rules shall apply:
