Here’s a concise, everything-you-need legal explainer on holiday pay computation for April 9 — Araw ng Kagitingan (Day of Valor) in the Philippines.

Legal bases & status

Araw ng Kagitingan (April 9) is a regular holiday under annual presidential proclamations and Article 94 of the Labor Code (holiday pay rule).
DOLE implements the computation rules through advisories (e.g., Handbook on Workers’ Statutory Monetary Benefits) and labor advisories issued each year.

Key point: Because it’s a regular (not “special”) holiday, the default entitlement is 100% of the employee’s daily wage even if unworked, subject to eligibility rules below.

Coverage & eligibility

Covered employees. Rank-and-file employees (probationary, regular, project, seasonal, casual, or piece-rate), whether paid monthly or daily, are generally entitled to regular holiday pay.

Common exclusions/exceptions (by law/regulation):

Retail/service establishments regularly employing <10 data-preserve-html-node="true" workers are exempt from the regular holiday pay requirement for unworked regular holidays.
Managerial employees (as defined by the Labor Code) are not entitled to premium pay rules, but companies may grant by policy.
Field personnel and those paid on task/commission basis without fixed working hours may be outside coverage for unworked holiday pay, depending on actual control/supervision and company policy.
Monthly-paid employees are usually deemed paid for all days of the month—including regular holidays—whether worked or not, under the “computed to include holidays” scheme in most payroll set-ups (check your company policy/CBA).

Presence rule (classic DOLE rule): A daily-paid employee must be present or on leave with pay on the workday immediately preceding the regular holiday to be entitled to the unworked holiday pay (unless a more generous company policy/CBA applies).

Standard pay rules for April 9 (regular holiday)

Let DBR = employee’s basic daily basic rate (or hourly rate × 8). Let HR = employee’s hourly rate (DBR ÷ 8). Let NSD = 10% night shift differential (10:00 p.m.–6:00 a.m.) applied to the hourly rate on that day. Let OT premium = 30% of the hourly rate on that day for hours beyond 8.

1) If unworked (employee does not work on April 9)

Entitlement: 100% of DBR (one day’s pay), provided eligibility conditions are met.
If monthly-paid on an “inclusive of holidays” scheme: already covered in monthly salary (no extra line item).

2) If worked (first 8 hours)

Pay = 200% of DBR (often phrased “double pay”). Formula (8 hours): Pay = 2.00 × DBR.

3) If worked overtime (beyond 8 hours)

OT pay on a regular holiday: add 30% of the hourly rate on that day for each hour beyond 8. Since the day rate is already 200%, the hourly rate on the day is 2.00 × HR. For each OT hour: 2.00 × HR × 1.30 = 2.60 × HR.

4) If April 9 falls on the employee’s rest day and worked

First 8 hours: 260% of DBR (that’s 2.00 × 1.30).
OT beyond 8: add 30% of the hourly rate on that day: Hourly rate on the day = 2.60 × HR → per OT hour = 2.60 × HR × 1.30 = 3.38 × HR.

5) If April 9 is unworked and falls on rest day

Regular holiday entitlement (100% of DBR) still applies to eligible daily-paid employees (unless the establishment is exempt as noted above). Monthly-paid employees are typically already covered.

6) Night Shift Differential (NSD) stacking

NSD (10%) applies to the hourly rate on that day (i.e., after holiday/rest-day multipliers). Examples:
- Worked on a regular holiday (not rest day): NSD hour = 2.00 × HR × 1.10 = 2.20 × HR.
- Worked on a regular holiday that’s also a rest day: NSD hour = 2.60 × HR × 1.10 = 2.86 × HR.
- If NSD hour is also OT: multiply by OT factor (×1.30) after applying the day’s base multiplier and NSD.

Special situations

A) Successive regular holidays (e.g., when Holy Week’s Maundy Thursday/Good Friday are adjacent)

Classic DOLE rule: If there are two consecutive regular holidays and the employee is absent on the workday immediately preceding the first holiday, the employee is not entitled to the unworked holiday pay for both days.
However, if the employee works on the first regular holiday, they become entitled to the unworked holiday pay for the second.

B) “Double holiday” (two regular holidays falling on the same calendar date)

Unworked: 200% of DBR.
Worked (first 8 hours): 300% of DBR.
Worked & rest day: 390% of DBR (3.00 × 1.30).
OT on double-holiday: per hour 3.00 × HR × 1.30 = 3.90 × HR.

April 9 occasionally coincides with Holy Week dates in some years. If it lines up with another regular holiday, treat it as a double holiday. If it coincides with a special (non-working) day, follow DOLE’s specific table for regular + special overlap (commonly: higher regular-holiday rules govern, then add the special-day premium if DOLE so provides for that year’s advisory).

C) Leave and suspensions

Paid leave: If the employee is on leave with pay on the workday immediately preceding April 9, the leave day is considered “paid,” so the unworked holiday pay remains due.
Unpaid leave / AWOL: If unpaid on the day immediately preceding April 9, a daily-paid employee may lose eligibility for the unworked holiday pay.
Temporary closure/no work: “No work, no pay” may apply to daily-paid employees for special days, but not for regular holidays (unless exempt establishments). For regular holidays, the default rule remains 100% of DBR if unworked, subject to the eligibility/exemption rules above.

D) Piece-rate/commission-based

If they work on the holiday, pay the applicable holiday multipliers on the piece/commission earnings attributable to that day (or on their equivalent basic rate). For unworked entitlement, DOLE follows the same presence/eligibility rules; company policy/CBA often clarifies the exact base for the 100%.

E) Monthly-paid vs daily-paid

Monthly-paid (inclusive-of-holidays): April 9 pay when unworked is typically already embedded in the monthly salary; if worked, compute premium on top (i.e., add the extra 100% for the day actually worked, plus OT/NSD where applicable).
Daily-paid: Apply the eligibility rule for the unworked 100%; if worked, use the 200%/260% etc. rules.

F) Tax & statutory contributions

Holiday pay and related premiums are part of taxable compensation. Withholding tax, SSS/PhilHealth/Pag-IBIG computations follow ordinary payroll rules for taxable compensation.

Worked examples (plug-and-play)

Assume DBR = ₱1,000; HR = ₱125 (₱1,000 ÷ 8).

Unworked (eligible daily-paid): Pay = ₱1,000.
Worked, 8 hours, not rest day: Pay = 2.00 × ₱1,000 = ₱2,000.
Worked, 10 hours (2 hours OT), not rest day:
- First 8 hours: ₱2,000
- OT per hour: 2.60 × HR = 2.60 × ₱125 = ₱325
- 2 OT hours: ₱650 Total = ₱2,650
Worked, 8 hours, on rest day: Pay = 2.60 × ₱1,000 = ₱2,600.
Worked, 8 hours night shift (all hours 10pm–6am), not rest day: Hourly = 2.00 × HR × 1.10 = 2.20 × ₱125 = ₱275 8 hours = ₱2,200.
Double holiday, worked 8 hours, not rest day: Pay = 3.00 × ₱1,000 = ₱3,000.

Employer checklist (good practice)

Confirm if your establishment is exempt (retail/service with <10 data-preserve-html-node="true" workers) for unworked holiday pay.
Verify whether your salary scheme is monthly-paid inclusive of holidays or daily-paid, and check your CBA/company policy for more generous terms.
Apply stacking correctly: Holiday base → Rest-day premium (if any) → NSD (if any) → OT (if any).
Keep payroll memos for April 9 showing computation steps, especially where there is rest day, night shift, or overtime.

Quick reference table (first 8 hours)

Scenario (April 9)	Pay for first 8 hours
Unworked (eligible)	100% of DBR
Worked (not rest day)	200% of DBR
Worked + Rest day	260% of DBR
Double regular holiday (worked)	300% of DBR
Double regular holiday + Rest day (worked)	390% of DBR

OT beyond 8 hours: add 30% of the hourly rate on that day per hour. NSD (10%) applies to the hourly rate on that day for hours between 10:00 p.m.–6:00 a.m.

Practical notes (Philippine context)

Annual presidential Proclamation lists the year’s holidays and any date-shifting. April 9 is traditionally a fixed-date regular holiday; if a proclamation moves its observance (e.g., to a Monday), use the observed date for payroll.
Company policy/CBA may provide better (never less) terms—those control if more favorable.
In disputes, Labor Code, DOLE advisories, and jurisprudence govern.

If you want, tell me your pay scheme (daily vs monthly), rest day, and whether there’s OT or night work on April 9—I’ll compute an exact peso example for your case.