1. Official 2026 DOLE Overtime, Holiday, Rest Day & Night Shift Multipliers
In the Philippines, statutory premium pay, overtime pay, and night shift differential are governed by Book III, Title I (Working Conditions and Rest Periods, Articles 82 to 94) of the Labor Code of the Philippines (Presidential Decree No. 442, as renumbered by DOLE Department Advisory No. 01, Series of 2015) and the DOLE Bureau of Working Conditions (BWC) Handbook on Workers' Statutory Monetary Benefits.
| Workday Scenario | First 8 Hours (Base × Multiplier) | Overtime Rate (Beyond 8 Hrs) | With Night Shift Diff (+10% NSD) | Overtime + Night Shift Diff |
|---|---|---|---|---|
| Regular Workday (Ordinary Day) | 100% (1.00×) | 125% (1.25×) | 110% (1.10×) | 137.5% (1.375×) |
| Scheduled Rest Day | 130% (1.30×) | 169% (1.69×) | 143% (1.43×) | 185.9% (1.859×) |
| Special (Non-Working) Holiday | 130% (1.30×) | 169% (1.69×) | 143% (1.43×) | 185.9% (1.859×) |
| Special Holiday on Rest Day | 150% (1.50×) | 195% (1.95×) | 165% (1.65×) | 214.5% (2.145×) |
| Regular Holiday (Worked) | 200% (2.00×) | 260% (2.60×) | 220% (2.20×) | 286% (2.86×) |
| Regular Holiday on Rest Day (Worked) | 260% (2.60×) | 338% (3.38×) | 286% (2.86×) | 371.8% (3.718×) |
Note: In rare years when a proclamation results in a Double Regular Holiday (two Regular Holidays falling on the same date), the DOLE Handbook prescribes 300% (3.00×) for the first 8 hours if worked on an ordinary day, or 390% (3.90×) if worked on a scheduled rest day.
2. Who Qualifies vs. Who Is Exempt Under Philippine Labor Law
Not all employees are automatically entitled to statutory overtime pay, holiday pay, rest day premium pay, or night shift differential. Under Article 82 of the Labor Code, it is critical to distinguish covered employees from exempt classifications:
Employees Who Qualify for Statutory Benefits
- Private-Sector Rank-and-File Employees: Covered regardless of whether employment status is regular, probationary, casual, project-based, or fixed-term.
- Monthly-Paid and Daily-Paid Workers: Both qualify for overtime, rest day, holiday, and night shift premiums, subject to how their daily basic wage is derived.
Statutory Exemptions (Labor Code Art. 82, 86 & 94)
- Managerial Employees & Managerial Staff: Those vested with powers or prerogatives to lay down and execute management policies or hire, transfer, suspend, or discharge employees.
- Field Personnel: Non-agricultural employees who regularly perform their duties away from the principal place of business and whose actual hours of work cannot be determined with reasonable certainty.
- Retail & Service Establishments Size Thresholds: Establishments regularly employing fewer than 10 workers are exempt from statutory Regular Holiday Pay (Art. 94), and those regularly employing not more than 5 workers are exempt from Night Shift Differential (Art. 86).
- Workers Paid by Results / Piece-Rate & Kasambahay: Governed by specific DOLE piece-rate orders and Republic Act No. 10361 (Batas Kasambahay).
3. Conditions That Affect Holiday Pay Eligibility & Monthly Divisors
A. Attendance on the Workday Immediately Preceding a Regular Holiday
Under the Implementing Rules of Book III of the Labor Code and the DOLE Handbook, a covered employee is entitled to the 100% unworked Regular Holiday pay if they were present or on leave of absence with pay on the workday immediately preceding the regular holiday. If the employee was absent without pay (AWOL / LWOP) on the workday immediately preceding the regular holiday, they may forfeit the unworked holiday pay unless they actually report for work on the regular holiday itself (in which case they are entitled to 200% for the hours worked).
B. Successive Regular Holidays (e.g., Maundy Thursday & Good Friday)
Where there are two (2) successive regular holidays, an employee who is absent without pay on the day immediately preceding the first holiday may not be paid for both holidays—unless the employee works on the first regular holiday, in which case they become entitled to holiday pay on the second regular holiday.
C. Monthly-Paid vs. Daily-Paid Payroll Presentation
For monthly-paid employees whose salary is computed using the 365-day factor, the basic 100% pay for all regular holidays and rest days is already integrated into their fixed monthly salary. Consequently, when a monthly-paid employee works 8 hours on a Regular Holiday, their payslip typically shows their regular monthly basic salary plus an additional +100% holiday premium (bringing total compensation for that day to 200%). Our calculator separates Estimated Regular Pay (100%) from Additional Holiday / Rest Day Pay so both daily-paid and monthly-paid workers can verify their payslips accurately.
D. Undertime Does Not Offset Overtime (Labor Code Art. 88)
Under Article 88 of the Labor Code, undertime work on any particular day shall not be offset by overtime work on any other day. Permission given to the employee to go on leave on some other day of the week does not exempt the employer from paying the required additional compensation for overtime work rendered.
4. Step-by-Step Worked Examples (₱25,000 Monthly Basic Salary)
Assuming a monthly basic salary of ₱25,000.00 on a standard 5-day workweek (261 days/year divisor) and an 8-hour normal workday:
Daily Basic Rate = ₱1,149.43 (₱25,000 × 12 ÷ 261) and Hourly Basic Rate = ₱143.68/hr (₱1,149.43 ÷ 8).
Scenario A: Ordinary Workday (8 Regular Hrs + 2 Overtime Hrs)
- Regular Pay (8 hrs × 100%): ₱143.68 × 8 = ₱1,149.43
- Overtime Rate (125%): ₱143.68 × 1.25 = ₱179.60/hr
- Overtime Pay (2 hrs): ₱179.60 × 2 = ₱359.20
- Total Pay for the Day: ₱1,508.63
Scenario B: Regular Holiday Worked (8 Regular Hrs + 2 Overtime Hrs)
- Base Regular Pay (100%): ₱143.68 × 8 = ₱1,149.43
- Regular Holiday Premium (+100%): +₱1,149.43 (Total 200% = ₱2,298.86)
- Holiday Overtime Rate (260%): ₱143.68 × 2.00 × 1.30 = ₱373.56/hr
- Overtime Pay (2 hrs): ₱373.56 × 2 = ₱747.13
- Total Pay for the Day: ₱3,045.99
5. Frequently Asked Questions (FAQs)
How is regular workday overtime pay calculated in the Philippines?
Hourly Rate × 1.25 × Overtime Hours).
What is the difference between a Regular Holiday and a Special (Non-Working) Holiday?
How much is the Night Shift Differential (NSD) and what hours are covered?
Are overtime pay, holiday pay, and night shift differential subject to income tax?
6. Official Philippine Legal Sources & Methodology
- Department of Labor and Employment (DOLE) — Bureau of Working Conditions (BWC): Handbook on Workers' Statutory Monetary Benefits (https://bwc.dole.gov.ph/)
- Labor Code of the Philippines (Presidential Decree No. 442, as amended and renumbered by DOLE Department Advisory No. 01, Series of 2015): Book III, Title I — Working Conditions and Rest Periods (Articles 82–94).
- Official Gazette of the Republic of the Philippines — Nationwide Holiday Proclamations: (https://www.officialgazette.gov.ph/)
Last Verified Date: October 2026.
Informational Disclaimer: SuweldoTools is an independent computational utility and is not affiliated with or endorsed by the Department of Labor and Employment (DOLE). Calculations provide informational estimates based on statutory Philippine labor standards and do not constitute formal legal or payroll advice.