Human ResourcesHow to Compute Holy Week Holiday Pay

April 22, 2024
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Holy Week in the Philippines, culminating with Easter Sunday features prominently in the employment calendar due to its cultural and religious significance. This period includes several holidays that impact wage calculation under the Philippine Labor Code: Maundy Thursday and Good Friday are regular holidays, and Black Saturday is a special non-working day.

Understanding Types of Holidays

  1. Regular Holidays: These include Maundy Thursday and Good Friday. Employees who work on these days are entitled to 200% of their daily wage (double pay).
  2. Special Working Holidays: Previously, certain days like Black Saturday were treated under this category where no additional holiday pay was provided unless work was done; then, only a 30% premium on the daily rate was applied. However, recent legal adjustments have shifted such days to the next category.
  3. Special Non-Working Days: Currently, Black Saturday falls under this category. Employees earn 30% on top of their daily rate for work on these days. If it coincides with a rest day, the premium increases.

Wage Calculation for Holy Week Holidays

Given: Daily wage = PHP 600, Hourly rate (Daily wage/8) = PHP 75

Regular Days (Holy Monday to Wednesday)

  • Daily Rate: PHP 600
  • Hourly Rate: PHP 75
  • Calculation for 8 hours work: PHP 600 (No additional pay)

Regular Holidays (Maundy Thursday and Good Friday)

  • Daily Rate: PHP 600
  • Holiday Pay Rate (200%): PHP 600 * 200% = PHP 1200 per day
  • Overtime (e.g., 2 hours at 30% extra): 2 hrs * (PHP 75 * 1.30) = PHP 195
  • Total Pay: PHP 1200 (holiday pay for 8 hrs) + PHP 195 (overtime) = PHP 1395 per day

Special Non-Working Day (Black Saturday)

  • Pay If Worked (130%): PHP 600 * 130% = PHP 780
  • Overtime not typically paid differently unless stipulated by the employer

Regular Day (Easter Sunday)

  • Pay (standard 8 hours): PHP 600
  • Overtime (e.g., 2 hours): 2 hrs * PHP 75 = PHP 150
  • Total Pay: PHP 600 + PHP 150 = PHP 750

Employers and employees alike must understand these rules to comply effectively with the Philippine Labor Code. Calculating holiday pay correctly ensures fair compensation for employees who dedicate their time during these significant periods. This guide aims to clarify the complexities associated with holiday pay during Holy Week and Black Saturday.