Know the Philippines Holidays Salary Computation – Regular Vs. Special Holiday.
How to pay your employees properly during Philippines Official Holidays.

Regular Holidays Salary Computation

Did not work
Basic wage/Daily rate + Cost of Living Allowance (COLA)

Did work
(Daily rate + COLA) x 2

Did work with overtime
[(Basic wage + COLA) x 2] + (Basic hourly rate x Number of excess hours x 2.6)

Did work on a rest day, regular/legal holiday and rest day at the same time
[(Basic wage + COLA) x 2] + [(Basic wage x 2) x .30]

Did work with overtime on a rest day, regular/legal holiday and rest day at the same time
[(Basic wage + COLA x 2] + [(Basic wage x 2) x .30] + [(Basic hourly rate x 2.6) x Number of excess hours x 1.3]

Special Non-Working Holidays Salary Computation

Did not work
No work no pay, unless there is a favorable company policy, practice, or collective bargaining agreement granting payment on a special day.

Did work
[(Daily rate x 1.3) + COLA]

Did work with overtime
[(Daily rate x 1.3) + COLA] + (Daily rate x 1.69 x Number of excess hours)

Did work on a rest day, special non-working day and rest day at the same time
[(Daily rate x 1.5) + COLA]
Did work with overtime on a rest day, special non-working day and rest day at the same time
[(Daily rate x 1.5) + COLA] + (Basic hourly rate x 1.95 x Number of excess hours)

Source: www.dole.gov.ph