MANILA — The Department of Labor and Employment (DOLE) released pay guidelines for December 8, which the government has declared a special non-working holiday in observance of the Solemnity of the Immaculate Conception of the Blessed Virgin Mary.

In its advisory, DOLE outlined how wages should be computed depending on whether employees report for work on the holiday.

For employees who do not work, the “no work, no pay” principle applies unless the company has a policy or collective bargaining agreement granting payment on special non-working days.

Employees who work eight hours or less are entitled to an additional 30% of their daily wage. DOLE explained the computation as: Daily wage × 130%.

Those who work overtime, defined as more than eight hours, must be paid an additional 30% of their hourly rate on top of the day’s pay. The computation is: Hourly rate × 130% × 130% × number of hours worked.

For employees who work on their rest day, they should receive an additional 50% of their daily wage for the first eight hours. Computation: Daily wage × 150%.

Overtime on a rest day requires an additional 50% of the hourly rate for the day. Computation: Hourly rate × 150% × 130% × number of hours worked.

December 8 was declared a special non-working holiday under Proclamation No. 727 signed by President Ferdinand Marcos Jr. in October 2024.