
Dear PAO,
I am currently working as an office secretary. I took a leave to return to our province in Mindoro on Dec. 27, 2024. However, my employer informed me that he would not give my holiday pay for Dec. 30, 2024, which is considered a regular holiday. I want to know if my employer is correct.
Bless
Dear Bless,
Based on Article 94 of the Labor Code of the Philippines, as a general rule, every employee shall be given holiday pay during regular holidays, even if they did not render work that day. If the employee renders work during a regular holiday, then such employee is entitled to compensation equivalent to twice his or her regular rate.
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However, we should understand that there are conditions for the payment of holiday pay. Section 6, Rule IV of the Omnibus Rules Implementing the Labor Code provides that:
“SECTION 6. Absences. – (a) All covered employees shall be entitled to the benefit provided herein when they are on leave of absence with pay. Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if he has not worked on such regular holiday.
“(b) Employees shall grant the same percentage of the holiday pay as the benefit granted by competent authority in the form of employee’s compensation or social security payment, whichever is higher, if they are not reporting for work while on such benefits.
“(c) Where the day immediately preceding the holiday is a non-working day in the establishment or the scheduled rest day of the employee, he shall not be deemed to be on leave of absence on that day, in which case he shall be entitled to the holiday pay if he worked on the day immediately preceding the non-working day or rest day.”
It is clear that in order for an employee to be entitled to holiday pay, such an employee should either (1) render work on the day immediately preceding the regular holiday or (2) such employee is on leave of absence with pay on the day immediately preceding the regular holiday.
What happens if the employee is on leave of absence without pay on the day immediately preceding the regular holiday? The law states that such an employee should not be given holiday pay if he/she did not render work on the regular holiday. Therefore, if an employee who is on leave of absence without pay on the day immediately preceding the regular holiday wants to have holiday pay, he or she must render work on the regular holiday.
What happens if the day immediately preceding the regular holiday is the scheduled rest day of the employee? The law provides that in order for the employee to be entitled to holiday pay, he or she must render work on the day immediately preceding the non-working day or rest day.
In your case, you may still be entitled to holiday pay given for Dec. 30, 2024, provided that you were on leave of absence with pay on Dec. 27, 2024 and that Dec. 28-29, 2024 are considered your scheduled rest days. In such a case, you complied with the condition of the law that you either worked or were on leave with pay on the last working day preceding the regular holiday.
We hope that we were able to answer your queries. This advice was based solely on the facts you have narrated and our appreciation of the same. Our opinion may vary when other facts are changed or elaborated.
Thank you for your continued trust and support.
Editor’s note: Dear PAO is a daily column of the Public Attorney’s Office. Questions for Chief Acosta may be sent to [email protected]


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