here’s a practitioner-grade explainer on Leave Computation for Holidays and Weekends under Philippine Labor Law—how to count leave days, when to deduct from leave credits, and how to pay if a leave period touches a weekend, a regular holiday, or a special day. general information only—not legal advice.

1) Know your “time unit”: working days vs calendar days

Different Philippine leave laws use different clocks. Your first step is to identify which clock applies:

Leave type	Clock used for counting	Notes
Service Incentive Leave (SIL) – 5 days/year (Labor Code)	Working days	Typically deducted only for days the employee would have worked. Unused SIL is commutable to cash at year-end or upon separation.
Company vacation/sick leave (policy/CBA)	Follow company policy (usually working days)	Most employers deduct only on scheduled workdays unless policy says otherwise.
Expanded Maternity Leave (R.A. 11210)	Calendar days	105 days (120 if solo parent) for live birth; 60 days for miscarriage/ETP. Runs continuously, includes weekends/holidays, unless converted/extended per law.
Paternity Leave (R.A. 8187)	Working days	7 working days with full pay (for eligible deliveries).
Solo Parent Parental Leave (R.A. 11861)	Working days	7 working days with pay per year (eligibility rules apply).
VAWC Leave (R.A. 9262)	Working days	Up to 10 working days with full pay; may be non-consecutive.
Special Leave for Women (gynecological surgery under R.A. 9710)	Calendar days	Up to 2 months with full pay based on gross monthly compensation; runs continuously.
Other statutory leaves (e.g., magna carta for disabled persons, etc.)	Varies	Check the specific law/policy.

Rule of thumb:

If the law/policy says calendar days, count every day (weekends/holidays included).
If it says working days, skip the employee’s regular rest days, and skip days the employee is not scheduled to work (unless the policy says otherwise).

2) Holidays and weekends: do they deduct from leave credits?

A) Leaves counted in working days (e.g., SIL, most company VL/SL, paternity, solo parent, VAWC)

Weekends/rest days: Do not deduct if these are not scheduled workdays.
Regular holidays or special days that fall during leave:
- If these are non-working for the employee, do not deduct from working-day leave credits.
- If the employee is scheduled to work that day (e.g., rotating shift) but is on leave, then deduct because it’s a scheduled workday the employee is skipping.

Example (SIL): M–F workweek. Employee takes SIL from Thu–Mon; Sat–Sun are rest days; Monday is a regular holiday and company is closed. Deduct 2 days only (Thu, Fri).

B) Leaves counted in calendar days (e.g., maternity, special leave for women)

All days count—including weekends, regular holidays, and special days—because the clock does not stop.

Example (maternity leave): 105 calendar days starting 01 March. Even if Holy Week or other holidays fall within, the end date remains 14 June (105 days after start).

3) Holiday pay vs. leave pay: can you get both?

Separate the concepts:

Leave pay compensates the absence.
Holiday pay compensates a regular holiday that is unworked (100% of wage for eligible employees) or worked (premium rates).
You do not add holiday pay on top of paid leave for the same day unless your policy says so, because leave pay already pays the day. But special cases exist:

Common scenarios

Working-day leave covers a regular holiday that the company does not operate
- Employee on paid VL. Company is closed on the regular holiday.
- Payroll practice: Pay either leave pay or holiday pay for that day—not both—since the employee is already paid for a non-work day. Most employers pay holiday pay (no leave deduction) if the employee is not on leave; where the employee is on leave, they typically don’t deduct from leave credits and treat it as a holiday. Your policy should state the approach and be consistent.
Working-day leave covers a regular holiday in a business that operates that day
- If the employee would have been scheduled to work but is on paid VL, the day is paid via leave and the VL credit is deducted. No extra holiday premium (not worked).
- If the employee works (leave canceled for the day), apply holiday work premiums (see §5).
Calendar-day leave (e.g., maternity) covers a holiday
- The holiday is already paid as part of the leave. No separate holiday pay.

Best practice: Put in writing whether a regular holiday falling within working-day leave is (a) paid as a holiday with no leave deduction, or (b) paid as leave with leave deduction. Most adopt (a) because it avoids charging the employee a leave day for a holiday everyone gets paid for anyway.

4) If leave spans a rest day or a long weekend

Working-day leaves: Do not deduct rest days and non-scheduled days.
Calendar-day leaves: Count all intervening days.
Split leave requests (e.g., Thu–Fri and Mon): If policy allows, employees can avoid deducting the weekend days by filing only for the actual workdays they won’t report.

5) Quick refresher on holiday pay and premiums (for reference in overlaps)

Regular holiday (unworked): 100% of the daily wage** if eligible.
Regular holiday worked: 200% of the daily wage for first 8 hours.
- If it’s also the employee’s rest day and worked: add 30% of the 200% rate (= 260% for first 8 hours).
- Overtime on a worked regular holiday: add 30% of the hourly rate on that day (so 260% × 1.3 = 338% for OT hours if rest day + holiday).
Special non-working day (unworked): “No work, no pay” (unless there is a company practice/CBA granting pay).
Special day worked: 130% of the daily wage for first 8 hours.
- If also rest day and worked: 150% for first 8 hours.
- OT on special day: add 30% of the hourly rate on that day.

Eligibility exclusions (e.g., certain status/coverage) and local proclamations may affect entitlement—always apply your DOLE-compliant policy.

6) Night shift differential (NSD) & OT when leave overlaps

No NSD/OT is due on unworked leave days.
If the employee works on a holiday inside a leave period (e.g., cancels leave for that shift), compute premiums on actual hours worked:
- NSD = 10% of the hourly rate applicable to that hour (e.g., if it’s a regular holiday, base the 10% on the holiday rate for those night hours).
- OT = add the appropriate 30% (or policy/CBA rate) on top of the day’s hourly rate (regular, special, holiday, rest day).

7) Handling flexi-work, compressed workweeks, and shift rotations

Working-day leaves follow the employee’s actual schedule. If a 4×10 compressed week runs Tue–Fri, then Sat–Mon are non-working; don’t deduct those days from working-day leaves.
Rotating shifts that include weekends: if Saturday is a scheduled workday for that rotation, a VL on Saturday deducts 1 day.
Policies must reference the posted schedule (or timekeeping calendar) to avoid disputes.

8) Sample computations (clear, auditable)

A) SIL across a weekend + regular holiday (company closed on holiday)

Workweek: Mon–Fri.
Leave filed: Thu–Mon (Mon is a regular holiday, no operations).
Deduct: Thu, Fri = 2 SIL days.
Pay: Thu–Fri as SIL pay; holiday pay for Monday (no leave deduction); Sat–Sun are unpaid rest days.

B) Company leave (working-day) spanning a special non-working day (company closed)

Workweek: Mon–Sat (6-day).
Leave filed: Fri–Sat; Saturday is declared a special non-working day (company closed).
Deduct: 1 day (Fri only).
Pay: Fri as leave pay. Saturday: no work, no pay (unless company grants pay per policy).

C) Maternity leave (calendar days) covering Holy Week

Start: 10 March. Count 105 calendar days.
End date: 22 June (regardless of intervening holidays/weekends).
No separate holiday pay—already covered by maternity leave.

D) Worked regular holiday falling inside a planned VL

Employee cancels VL on a regular holiday and reports.
Pay: 200% for 8 hours (or 260% if it’s also designated rest day); no leave deduction for that day.

9) Documentation & policy tips (for HR/payroll)

Spell out the clock in the handbook: which leaves are working-day vs calendar-day.
Holiday collision rule: State whether a regular holiday during a working-day leave is treated as holiday (no leave deduction) or leave (with deduction); stay consistent.
Scheduling anchor: Tie leave deductions to the posted shift roster or official schedule.
Partial-day leaves: Clarify if you allow hourly deductions and how they interact with holiday premiums/OT.
Self-service calculators: Provide a simple matrix or tool so employees can preview leave usage and payout when holidays are nearby.
Audit trail: Keep the leave request, approval, and timekeeping exports with the payroll run for DOLE audits.

10) Employee playbook (avoid over-deductions)

When a holiday is coming up, file separate leave spans (e.g., Thu–Fri and Mon) instead of a single block Thu–Mon, so the weekend/holiday won’t be deducted if your leave is working-day.
Check your schedule (especially if rotating) before filing; deduction is based on days you were set to work.
For calendar-day leaves (maternity, women’s special leave), plan finances: the end date won’t move for holidays or long weekends.

11) Edge cases & reminders

No-work, no-pay employees: Holiday entitlements may differ; if ineligible for holiday pay and the day was a holiday during working-day leave, the company practice dictates whether to deduct.
Probationary/project/seasonal: Leave rights apply if covered; SIL requires at least one year of service before entitlement accrues (unless company grants more).
Conversion to cash: Unused SIL is commutable at year-end/separation (based on daily wage); company VL/SL follow policy/CBA.
Local special holidays (city/province): Apply only to employees assigned in/required to report to that locality on that date; remote/hybrid setups should define the applicable site.
Force majeure closures: If the company suspends work (not a holiday), handle pay/leave per DOLE guidance and company policy (often no leave deduction if the company itself closed; confirm your rules).

Bottom line

Identify the clock: working-day leaves skip weekends/holidays; calendar-day leaves count them.
Don’t double-pay: A holiday within leave is typically paid either as leave or as holiday—document your rule and apply it consistently.
Tie to schedule: Deduct leave only on days the employee was scheduled to work (for working-day leaves).
Plan around holidays: Split filings to avoid unnecessary leave deductions; remember calendar-day leaves keep running.
Put it in policy: Clear, written rules prevent payroll disputes and help pass DOLE audits.

If you share your workweek pattern (e.g., Mon–Fri or rotating), your leave type, and a sample date range with a known holiday, I can draft a mini matrix showing the exact deductions and pay for your case (ready to attach to your handbook or payroll SOP).