Below is a one-stop, up-to-June-2025 guide to everything Philippine labor law says (statutes, rules, DOLE issuances and major Supreme Court rulings) about situations where an employee’s “rest day” falls on a legal holiday—regular or special. All citations are embedded so you can trace every point back to source.

1. Statutory Foundations

Provision	Key rule for a holiday that lands on the rest-day	Source
Art. 91, Labor Code – Weekly rest day	Worker is entitled to 24 consecutive hours after 6 straight working days. If required to work, at least +30 % premium pay. (Wikipedia)
Art. 93, Labor Code – Premium pay for rest-day/Sunday/holiday work	(a) Work on a rest day = +30 % of regular wage. (b) If an employee has no fixed rest day, any Sunday/holiday work still earns +30 %. (InCorp Philippines)
Art. 94, Labor Code – Regular holiday pay	Even without reporting for work, the employee receives 100 % of the daily wage; if required to work, the first 8 hrs are paid at 200 %. If that holiday is also the rest day, add another +30 %. (Wikipedia, Headhunter Philippines)
Omnibus Rules, Book III, Rule IV, §4–5	(a) “A regular holiday falling on the employee’s rest day shall be compensated accordingly.” (b) If a regular holiday falls on a Sunday, Monday does not become a substitute paid holiday. (Chan Robles Law Library)

Why “special (non-working) holidays” differ: They operate on a “no-work-no-pay” principle. If the employee is made to work, pay is 130 % for the first 8 hrs; if the special day is also the rest day, pay is 150 % (130 % + 20 %). (Wikipedia)

2. DOLE’s Consistent Pay Matrices

Every year the Department of Labor and Employment issues a Labor Advisory before each holiday repeating the same computation template. Recent examples (Araw ng Kagitingan 2024, Bonifacio Day 2023) repeat the formula below:

Scenario	Regular holiday	Special (non-working) holiday
Did not work	100 % of daily wage (conditions apply)*	No pay*, unless company policy/CBA grants it
Worked – holiday not a rest day	200 % for first 8 hrs +30 % OT	130 % for first 8 hrs +30 % OT
Worked – holiday is the rest-day	200 % × 1.30 = 260 % for first 8 hrs +30 % OT on that 260 %	130 % × 1.50 = 195 % for first 8 hrs +30 % OT on that 195 %

*Eligibility for the 100 % “stay-at-home” pay on a regular holiday still requires presence (or paid leave) on the work-day immediately preceding the holiday. (Headhunter Philippines, Headhunter Philippines)

3. Supreme Court Guidance

Case	Take-away
G.R. 114698, 1995	Affirmed that “a regular holiday falling on the employee’s rest day shall be compensated accordingly.” (Lawphil)
G.R. 118289, 1999	Reiterated that absent a CBA saying otherwise, no “substitute” day-off or additional premium is owed when the regular holiday/rest-day combination is not worked. (Lawphil)
Later jurisprudence (e.g., G.R. 214419 [2021]; G.R. 265610 [2024])	Courts routinely award rest-day premium plus holiday premium when employees prove actual work on the coinciding day; they dismiss claims when time-records show the employee did not render service. (Lawphil, Lawphil)

4. Frequently-Asked Practical Questions

Is Monday a day-off in lieu if Christmas (a regular holiday) falls on Sunday, the scheduled rest day? No. The law fixes the holiday to the calendar date. If the employee is off and does not work, they still get the 100 % regular-holiday wage but no extra day-off. (Respicio & Co.)
If two regular holidays fall on the same day (a “double holiday”) and that day is also the rest-day? Pay the higher of the two holidays plus an additional 100 % for the second holiday then apply the 30 % rest-day premium on the total. DOLE’s formula yields 390 % of the daily wage for the first 8 hrs. (Alburo Law Offices)
Compressed workweek of 10 hrs/day: Holiday premiums are computed on the first 8 hrs only; the remaining 2 hrs are treated as overtime on a holiday/rest-day and attract the usual +30 % OT on top of the holiday rate. (RESPICIO & CO.)
Monthly-paid vs. daily-paid workers: Monthly-paid staff are already deemed paid for all regular holidays (whether or not they fall on rest days). Daily-paid workers must satisfy the “presence the day before” rule to get the 100 % benefit. Special holiday pay still follows the “no-work-no-pay” rule for both. (Headhunter Philippines)

5. Coverage, Exemptions & Enforcement

Coverage: All rank-and-file employees in the private sector except: government workers, managerial staff, field personnel, family members dependent on the employer, and domestic helpers.
Enforcement: DOLE’s Labor Inspectors may issue compliance orders; violations expose employers to money claims, wage distortion correction and, in serious cases, criminal liability under Art. 303.
Collective Bargaining & Company Policy: Parties may enhance (never diminish) statutory benefits—e.g., grant a substitute day-off or higher premiums—but cannot waive the minimums above.

6. Key Compliance Tips for Employers

Draft a clear pay matrix in your handbook that mirrors DOLE’s yearly advisories.
Automate payroll rules so the system recognises “double-holiday-rest-day” combinations.
Keep daily time records (DTRs) and proof of wage payments for at least 3 years— the prescriptive period for money claims.
Provide advance notice when you must schedule work on a rest-day/holiday to avoid claims of forced labour.
Revisit CBAs before every wage conference; lock-in any enhancements (e.g., 200 % + 50 % for rest-day work on a regular holiday) to prevent future disputes.

7. Emerging & Pending Measures

House Bill #9278 (filed 2024): Proposes to codify the “no pay-cut” rule for special non-working days when they fall on rest days, by transferring the cost to a tax credit for SMEs. (Still at committee level; not yet law.)
Digital attendance systems: Draft DOLE guidelines (released for comment March 2025) emphasise that biometric logs serve as prima facie proof of work on holidays/rest days—a potential game-changer for litigation.

Bottom line

When a Philippine legal holiday coincides with a worker’s rest day, three questions decide the pay and benefits:

Type of holiday – regular vs. special (non-working).
Did the employee actually work?
Any CBA or policy giving something extra?

Answer those correctly—and apply the statutory percentages—and you will always be in compliance.