Employees in the private sector who will render work on April 6 (Maundy Thursday), April 7 (Good Friday), and April 10 (Araw ng Kagitingan), all regular holidays, are entitled to receive 200 percent of their daily salary.

The Department of Labor and Employment (DOLE), in Labor Advisory 7 released on Wednesday, April 5, said for work done during the regular holiday, the employer shall pay a total of 200 percent of the employee’s wage for that day for the first eight hours (basic wage x 200%).

“For that employee who did not report to work, the DOLE said the employer shall pay 100 percent of the employee’s wage for that day, provided that the employee reports to work or is on leave of absence with pay on the day immediately preceding the regular holiday,” it said.

“Where the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled rest day of the employee, he or she shall be entitled to holiday pay if the employee worked or was on leave of absence with pay on the day immediately preceding the non-working day or rest day (basic wage x 100%),” it added.

For work done in excess of eight hours, the company shall pay the employee an additional 30 percent of the hourly rate on that day (hourly rate of the basic wage x 200% x 130% x number of hours worked).

For work done during a regular holiday that also falls on the employee’s rest day, the employer shall pay the employee an additional 30 percent of the basic wage of 200 percent (basic wage × 200% x 130%).

For work done in excess of eight hours during a regular holiday that also falls on the employee’s rest day, the employer shall pay the employee an additional 30 percent of the hourly rate on that day (hourly rate of the basic wage × 200% × 130% × 130% x number of hours worked).

On the other hand, the “no work, no pay principle” shall apply on April 8 (Black Saturday), a special non-working day.

The DOLE said if the employee does not work, the “no work, no pay” principle shall apply unless there is a favorable company policy practice or collective bargaining agreement (CBA) granting payment on a special day.

The worker who will report to work during the special day, he or she shall receive an additional 30 percent of the basic wage on the first eight hours of work (basic wage x 130%).

For work done in excess of eight hours, the employer shall pay the employee an additional 30 percent of the hourly rate on that day (hourly rate of the basic wage × 130% × 130% x number of hours worked).

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

If they work in excess of eight hours during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 30 percent of the hourly rate on that day (hourly rate of the basic wage x 150% x 130% x number of hours worked).

For April 9, an ordinary working day, the employer shall pay 100 percent of the employee’s wage for that day for the first eight hours (basic wage x 100%).

If the employee worked in excess of eight hours, the employer shall pay the employee an additional 25 percent of the hourly rate on that day (hourly rate of the basic wage x 125%).PNA