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August 21 is a non-working holiday in the Philippines to commemorate the death of democracy icon, Benigno Aquino,Jr. According to the Department of Labor and Employment, the said holiday has the following pay rules:

Regular Vs Non-Working Holiday Pay Rules (DOLE)
1. If the employee did 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 this special non-working day;

2. For work done during this special non-working day, he or she shall be paid an additional 30 percent of his or her daily rate on the first eight hours of work [(Daily Rate x 130%)+ Cost of Living Allowance] ;

3. For work done in excess of eight hours (overtime work), he or she shall be paid an additional 30 percent of his or her hourly rate on said day (Hourly rate of the basic daily wage x 130% x 130% x number of hours worked);

4. For work done during the special day that also falls on his or her rest day, he or she shall be paid an additional 50 percent of his or her daily rate on the first eight hours of work [(Daily Rate x 150%) + Cost of Living Allowance]; and

5. For work done in excess of eight hours (overtime work) during a special day that also falls on his or her rest day, he or she shall be paid an additional 30 percent of his or her hourly rate on said day (hourly rate of the basic daily wage x 150% x 130% x number of hours worked).

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