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Employees working on Ninoy Aquino Day and National Heroes Day will be entitled to different pay rates, depending on whether they work on a special non-working day or regular holiday.
The Philippines’ Department of Labor and Employment (DOLE) has set out the holiday pay rules for employees who report for work during two declared holidays this August.
Francis N. Tolentino, Secretary, DOLE signed Labour Advisory No. 13, Series of 2026, outlining the proper payment of wages for 21 August (Ninoy Aquino Day) and 31 August (National Heroes Day).
The advisory was issued in line with a directive by Marcos Jr., President of the Philippines' administration, with the aim to uphold workers’ rights and welfare and to ensure employees receive their rightful wages during declared holidays.
Ninoy Aquino Day on 21 August is a special non-working day, while National Heroes Day on 31 August is a regular holiday, under Proclamation No. 1006, Series of 2025.
National Heroes Day: 31 August
For the 31 August regular holiday, employees who do not work are entitled to 100% of their daily wage, provided they report for work or are on approved leave of absence on the workday immediately preceding the regular holiday.
This is calculated as: basic wage × 100%.
Where the day immediately preceding the regular holiday is a non-working day in the establishment or the employee’s scheduled rest day, they remain entitled to holiday pay if they worked or were on approved leave of absence with pay on the day immediately preceding the non-working day or rest day.
Employees who work during the regular holiday are entitled to 200% of their daily wage for the first eight hours.
This is calculated as: basic wage × 200%.
If the regular holiday falls on the employee’s rest day and they work, they should receive an additional 30% of the 200% basic wage.
This is calculated as: basic wage × 200% × 130%.
For overtime work under the same conditions, employees should receive an additional 30% of their hourly rate on the regular holiday.
This is calculated as: hourly rate of basic wage × 200% × 130% × 130% × number of hours worked.
Ninoy Aquino Day: 21 August
For 21 August, Ninoy Aquino Day, the "no work, no pay" principle applies, unless a more favourable company policy or practice, or a collective bargaining agreement (CBA), provides for payment on the special non-working day.
Employees who work on the special non-working day should receive an additional 30% of their basic wage for the first eight hours.
This is calculated as: basic wage × 130%.
Overtime work on the day should be paid at an additional 30% of the hourly rate.
This is calculated as: hourly rate of basic wage × 130% × 130% × number of hours worked.
Where the special non-working day also falls on the employee’s rest day, employees who work should receive an additional 50% of their basic wage for the first eight hours.
This is calculated as: basic wage × 150%.
Overtime work under the same conditions should also be compensated with an additional 30% of the hourly rate.
This is calculated as: hourly rate of basic wage × 150% × 130% × number of hours worked.
Ultimately, the advisory sets out the different pay entitlements that apply across the two holidays, helping employers and employees determine the correct wage treatment for work performed during the August holiday period.
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