Holiday Pay for Half-Day Work on the Day Before a Regular Holiday

A comprehensive guide under Philippine labor law (as of 24 April 2025)

1. Legal Foundations

Source	Key Provision
Labor Code Art. 94	Every worker shall be paid his regular daily wage for any regular holiday, whether or not he works. When he works, he is entitled to at least 200 % of the basic wage.
Omnibus Rules, Book III, Rule IV	Holiday pay is conditioned on the employee being “present or on leave with pay on the workday immediately preceding the regular holiday.”
DOLE Handbook on Workers’ Statutory Monetary Benefits (2024 ed.)	Treats partial attendance (e.g., half-day) as “present,” provided the undertime is not unauthorized or deductible under company rules.

Regular vs. special days.
“Holiday pay” technically refers only to regular holidays (New Year’s Day, Araw ng Kagitingan, etc.). Special non-working days follow a no-work, no-pay default unless a more beneficial company policy or CBA applies. The rules below assume a regular holiday.

2. Why “Half-Day Presence” Matters

Condition for entitlement. The law asks only whether the worker was present (or on paid leave) on the workday that immediately precedes the holiday. There is no requirement that the presence span the full eight (8) hours.
DOLE’s consistent view. Numerous Bureau of Working Conditions (BWC) replies and regional wage advisories clarify that attendance—even for a single clock-in—satisfies the condition, unless:
- the undertime is due to unapproved absence; and
- the employer regularly treats undertime as absence without pay under an existing policy or CBA.

3. Coverage and Exclusions

Covered: All rank-and-file employees in the private sector, whether probationary, regular, or casual, unless specifically exempt.

Excluded (Art. 82):

Government employees (civil service rules apply)
Managerial staff whose primary duties are managerial and who exercise independent judgment
Field personnel whose time and performance are unsupervised
Family drivers, domestic helpers, piece-rate “pakyaw” workers unsupervised on the field

4. Computation Rules When the Worker Rendered Only Half-Day on the Eve of the Holiday

4.1. If the Worker Does Not Work on the Holiday

Employee Type	Daily-Paid Formula	Monthly-Paid Note
Present half-day on the eve	100 % of the basic daily wage for the holiday (no work)	Holiday pay is already embedded in the monthly salary; no extra computation needed.

4.2. If the Worker Works on the Holiday

Worked Hours	Daily-Paid Entitlement	Rationale
First 8 hours	200 % of basic wage (100 % holiday pay + 100 % work premium)	Art. 94 plus Rule IV § 1(b)
Overtime (> 8 h)	Add 30 % of hourly rate on a 200 % base for each hour	Rule IV § 5
Night shift diff. (10 p.m.–6 a.m.)	10 % of hourly rate computed on the 200 % base	Art. 86

5. Sample Scenarios (NCR minimum wage = ₱610.00/day)

Scenario	Eve of Holiday	Holiday Worked?	Pay on Holiday	Explanation
A. Reported 4 h; rest of day with approved vacation leave	Qualifies	Did not work	₱610.00	Half-day presence = present; LV with pay counts as present
B. Worked half-day, left without permission (undertime without pay)	Qualifies (still present)	Worked 8 h	200 % × ₱610 = ₱1,220.00	Undertime does not defeat presence, but the 4 h undertime on the eve may still be deducted separately under company rules
C. Entire eve marked absence without pay	Disqualified	Worked 8 h	100 % × ₱610 = ₱610 only (no double pay)	Absence on the qualifying day forfeits the extra 100 % premium; but employer must still pay the 100 % daily wage for actual work rendered on the holiday

Tip for employers: Do not prorate holiday pay simply because the worker rendered partial hours on the qualifying day; the law regards the employee as “present.”

6. Common Compliance Pitfalls

Prorating the holiday pay to 4 hours because the worker rendered only 4 hours the day before.
Wrong. The 100 % holiday pay is a daily wage, not an hourly allowance.
Withholding the extra 100 % premium when the employee worked on the holiday but had undertime the previous day.
Wrong. Presence—even partial—meets the condition. The lawful sanction for the undertime is a wage deduction for the hours not worked on the eve, not the forfeiture of the holiday premium.
Applying “no-work, no-pay” for regular holidays to daily-paid workers.
Wrong. The statutory benefit is mandatory and is not waived by any contract less advantageous to labor.

7. Interaction with Company Policy, CBAs, and Wage Orders

More favorable terms (e.g., 300 % holiday-work premium, or allowing holiday pay even when absent on the eve) are valid and enforceable.
Less favorable terms (e.g., requiring a full 8-hour day on the eve, or forfeiting pay due to partial attendance) are null and void for being contrary to labor standards.

8. Documentation & Evidence

Daily time records (DTRs) or electronic logs are primary proof of presence.
Leave authorizations show that an absence was “with pay.”
Payslips must reflect the holiday premium as a distinct line item for transparency (Labor Code Art. 103).

9. Remedies & Penalties

Non-payment is an unlawful deduction under Art. 116.
Workers may file a money claim before the DOLE Regional Office (if ≤ ₱5,000) or the NLRC.
Administrative fines and criminal penalties up to ₱100,000 and/or imprisonment of up to 3 years may be imposed (Art. 303).

10. Best-Practice Checklist for Employers

State clearly in the handbook that half-day attendance meets the “present” criterion.
Automate recognition of regular holidays in payroll software.
Flag daily-paid employees with absence without pay on the eve to avoid erroneous double pay.
Disclose computations on payslips.
Educate supervisors that asking someone to clock out early on the eve does not forfeit their holiday pay.

Conclusion

Under Philippine labor law, an employee who works only half-day on the day immediately preceding a regular holiday is still considered present and therefore retains full entitlement to holiday pay. The employer’s only lawful recourse for the undertime is to deduct the wage equivalent of the hours not worked on that day—never to forfeit the statutory holiday benefit. Adhering strictly to these rules not only avoids legal exposure, penalties, and employee grievances; it also underscores a culture of due compliance and respect for workers’ rights.