I. Introduction

In Philippine labor law, questions on holiday pay often become more complicated when a holiday coincides with an employee’s rest day. Employers frequently ask whether an employee must still be paid even if no work is performed. Employees, on the other hand, often ask whether they are entitled to additional pay if they work on a day that is both a holiday and their scheduled rest day.

The answer depends on several factors: the type of holiday involved, whether the employee worked or did not work, whether the day is the employee’s scheduled rest day, whether the employee is covered by holiday pay rules, and whether company policy, a collective bargaining agreement, or employment contract grants a more favorable benefit.

In the Philippines, the governing rules are found primarily in the Labor Code, its implementing rules, and Department of Labor and Employment pay rules and advisories. The basic principle is that a regular holiday carries a statutory right to holiday pay for covered employees, while a special non-working day generally follows the “no work, no pay” principle unless work is actually performed or a more favorable company policy applies.

II. Legal Concepts

A. Rest Day

A rest day is the employee’s weekly day of rest. Under the Labor Code, every employer is generally required to provide employees a rest period of not less than twenty-four consecutive hours after every six consecutive normal workdays.

The rest day may be Sunday, but it does not have to be. The employer may determine the weekly rest day, subject to law, business requirements, religious considerations where applicable, and contractual or collective bargaining arrangements.

A rest day is not automatically a holiday. It is a separate labor-law concept. Therefore, when a holiday falls on an employee’s rest day, two classifications overlap:

The day is a holiday because of law or proclamation; and
The day is the employee’s scheduled rest day.

This overlap affects the wage computation if the employee works on that day.

B. Regular Holiday

A regular holiday is a holiday for which covered employees are generally entitled to holiday pay even if they do not work, provided they satisfy the applicable conditions.

The classic rule is:

If the covered employee does not work on a regular holiday, the employee is generally entitled to 100% of the daily wage.

If the employee works on a regular holiday, the employee is generally entitled to a premium rate higher than the ordinary daily wage.

Common examples of regular holidays include New Year’s Day, Maundy Thursday, Good Friday, Araw ng Kagitingan, Labor Day, Independence Day, National Heroes Day, Bonifacio Day, Christmas Day, Rizal Day, Eid’l Fitr, and Eid’l Adha, subject to the official holiday proclamations for the year.

C. Special Non-Working Day

A special non-working day is different from a regular holiday. The general rule for a special non-working day is:

No work, no pay.

This means that if the employee does not work on a special non-working day, the employee is generally not entitled to pay for that day, unless there is a favorable company policy, employment contract, collective bargaining agreement, or established practice granting payment.

If the employee works on a special non-working day, the employee is entitled to a premium over the basic wage.

Common examples include Ninoy Aquino Day, All Saints’ Day, Feast of the Immaculate Conception of Mary, the last day of the year, and other days declared by proclamation as special non-working days.

D. Special Working Day

A special working day is generally treated as an ordinary working day. If the employee works, the employee is paid the normal wage. If the employee does not work, the ordinary rules on absence apply. No special premium is generally due solely because the day is declared a special working day.

III. Employees Generally Entitled to Holiday Pay

Holiday pay rules generally apply to rank-and-file employees, whether paid monthly, daily, hourly, or by output, subject to the rules on coverage and exclusions.

The right to holiday pay generally covers employees who are not excluded by law or regulation. The benefit is a statutory minimum labor standard, meaning employers may give more but generally may not give less to covered employees.

IV. Employees Commonly Excluded from Holiday Pay

Certain categories of workers may be excluded from statutory holiday pay rules, depending on the applicable Labor Code provisions and implementing rules. These commonly include:

Government employees;
Managerial employees, in the technical labor-law sense;
Officers or members of managerial staff who meet the legal criteria for exclusion;
Field personnel and other employees whose time and performance are unsupervised by the employer, where the legal definition applies;
Members of the family of the employer who are dependent on the employer for support;
Domestic workers or kasambahay, who are governed by a separate law;
Persons in the personal service of another; and
Workers paid purely by results, where applicable rules treat them differently, subject to the specifics of their arrangement.

The classification must be carefully examined. Merely giving an employee the title “manager,” “supervisor,” or “field employee” does not automatically remove statutory benefits. What matters is the actual nature of the employee’s duties, authority, work arrangement, and legal classification.

V. Basic Rule When a Regular Holiday Falls on a Rest Day

When a regular holiday falls on an employee’s rest day, and the employee does not work, the general rule is:

The covered employee is still entitled to regular holiday pay equivalent to 100% of the daily wage.

This is because the legal basis of the pay is the regular holiday, not the fact that the employee was scheduled to work. For regular holidays, covered employees are paid even if no work is performed, subject to the applicable conditions.

Therefore, if Monday is both a regular holiday and the employee’s scheduled rest day, the covered employee is generally entitled to holiday pay for that regular holiday even though the employee did not work.

Formula if the employee does not work on a regular holiday that falls on a rest day:

Holiday pay = 100% of daily wage

Example:

Daily wage: ₱1,000 Employee did not work Day is a regular holiday and also the employee’s rest day

Pay due: ₱1,000

VI. If the Employee Works on a Regular Holiday That Falls on a Rest Day

When the employee works on a day that is both a regular holiday and the employee’s rest day, the employee is entitled to a higher premium because two legally significant classifications coincide.

The usual formula is:

First 8 hours: 260% of the daily wage

This is commonly expressed as:

Daily wage × 260%

Example:

Daily wage: ₱1,000 Employee worked 8 hours Day is a regular holiday and also the employee’s rest day

Pay due: ₱1,000 × 260% = ₱2,600

This 260% rate reflects the combined treatment of work performed on a regular holiday that also falls on the employee’s rest day.

VII. Overtime on a Regular Holiday That Falls on a Rest Day

If the employee works more than 8 hours on a regular holiday that also falls on the employee’s rest day, overtime pay must be added.

The usual rule is:

Overtime pay = hourly rate for the day × number of overtime hours × additional 30%

Since the day is a regular holiday and rest day, the base pay rate for the first 8 hours is already 260% of the basic wage. Overtime is then computed with an additional premium.

A commonly used formula is:

Hourly rate × 260% × 130% × overtime hours

Example:

Daily wage: ₱1,000 Hourly rate: ₱1,000 ÷ 8 = ₱125 Employee worked 10 hours Overtime: 2 hours Day is a regular holiday and rest day

First 8 hours: ₱1,000 × 260% = ₱2,600

Overtime pay: ₱125 × 260% × 130% × 2 hours ₱125 × 2.60 × 1.30 × 2 = ₱845

Total pay: ₱2,600 + ₱845 = ₱3,445

VIII. Night Shift Differential on a Regular Holiday That Falls on a Rest Day

If the employee works between 10:00 p.m. and 6:00 a.m., the employee may be entitled to night shift differential, unless legally excluded.

The general rule for covered employees is:

Night shift differential is not less than 10% of the regular wage for each hour of work performed between 10:00 p.m. and 6:00 a.m.

When work is performed on a regular holiday that is also a rest day, the night shift differential is computed based on the applicable premium rate for that day.

A commonly used formula is:

Hourly rate × 260% × 10% × number of night shift hours

If the night work is also overtime work, the computation becomes more layered, because the overtime premium must also be considered.

IX. If the Regular Holiday Falls on a Rest Day and the Employee Is Absent Before the Holiday

Holiday pay may be affected by the employee’s attendance or leave status on the workday immediately preceding the regular holiday.

As a general labor-standard rule, an employee may be entitled to holiday pay if the employee is present or is on authorized leave with pay on the workday immediately preceding the regular holiday. If the employee is absent without pay on the preceding workday, the employee may not be entitled to holiday pay, unless the employee works on the holiday or company policy provides otherwise.

This rule is important because entitlement to regular holiday pay is not always automatic in every absence situation.

Example:

Daily wage: ₱1,000 Friday: employee absent without pay Saturday: regular holiday and employee’s rest day Employee did not work on Saturday

Depending on the applicable rule and company policy, the employee may not be entitled to holiday pay if the absence before the holiday was unpaid and unauthorized.

However, if the employee was on approved paid leave on the workday before the regular holiday, the employee is generally treated differently and may still be entitled to holiday pay.

X. Monthly-Paid Employees and Holiday Pay

A frequent question is whether monthly-paid employees are still entitled to additional pay when a regular holiday falls on their rest day.

The answer depends on how the monthly salary is structured.

Some monthly-paid employees are paid a salary that is deemed to include pay for all days of the month, including rest days and regular holidays. Others are paid based only on working days, with holidays treated separately.

Employers should be careful not to assume that being monthly-paid automatically removes holiday pay entitlement. The pay structure, employment contract, company policy, payroll practice, and applicable wage rules must be reviewed.

If the monthly salary already includes regular holiday pay, no additional 100% holiday pay may be separately shown for an unworked regular holiday. But if the employee works on that regular holiday, especially if it is also a rest day, the proper holiday/rest day premium must still be paid unless the employee is legally excluded.

XI. Daily-Paid Employees and Holiday Pay

For daily-paid employees, the issue is often clearer.

If the employee is covered by holiday pay rules and does not work on a regular holiday, the employee is generally entitled to holiday pay equivalent to 100% of the daily wage, subject to the rule on attendance or paid leave on the preceding workday.

If the daily-paid employee works on a regular holiday that is also the employee’s rest day, the employee is generally entitled to 260% for the first 8 hours, plus overtime, night shift differential, or other applicable premiums if conditions are met.

XII. Piece-Rate, Pakyaw, Task, or Output-Based Workers

Workers paid by results may require a separate computation. The wage base may be determined by their average daily earnings, applicable wage orders, company policy, or regulations governing workers paid by results.

An employer should not automatically deny holiday pay merely because the employee is paid by output. The legal classification must be examined. Some output-based workers remain employees entitled to labor standards, while some arrangements may be treated differently depending on the facts.

The key question is whether the person is an employee covered by labor standards and how the daily wage equivalent should be computed.

XIII. Special Non-Working Day Falling on a Rest Day

The rule is different when the holiday is a special non-working day and it falls on the employee’s rest day.

If the employee does not work, the general rule is:

No work, no pay.

Therefore, if a special non-working day falls on the employee’s rest day and the employee does not work, no additional pay is generally due, unless a company policy, CBA, contract, or established practice provides otherwise.

Example:

Daily wage: ₱1,000 Day is a special non-working day and also the employee’s rest day Employee did not work

Pay due under the default rule: ₱0 additional pay

This is because special non-working days do not carry the same automatic paid-day rule as regular holidays.

XIV. If the Employee Works on a Special Non-Working Day That Falls on a Rest Day

If an employee works on a special non-working day that is also the employee’s rest day, the employee is entitled to a premium.

The usual formula is:

First 8 hours: 150% of the daily wage

Formula:

Daily wage × 150%

Example:

Daily wage: ₱1,000 Employee worked 8 hours Day is a special non-working day and rest day

Pay due: ₱1,000 × 150% = ₱1,500

This is higher than the rate for work on a special non-working day that is not a rest day.

XV. Overtime on a Special Non-Working Day That Falls on a Rest Day

If the employee works more than 8 hours on a special non-working day that is also the employee’s rest day, overtime pay is added.

A commonly used formula is:

Hourly rate × 150% × 130% × overtime hours

Example:

Daily wage: ₱1,000 Hourly rate: ₱125 Employee worked 10 hours Overtime: 2 hours Day is a special non-working day and rest day

First 8 hours: ₱1,000 × 150% = ₱1,500

Overtime pay: ₱125 × 150% × 130% × 2 ₱125 × 1.50 × 1.30 × 2 = ₱487.50

Total pay: ₱1,500 + ₱487.50 = ₱1,987.50

XVI. Night Shift Differential on a Special Non-Working Day That Falls on a Rest Day

If covered employees work during the night shift period, generally 10:00 p.m. to 6:00 a.m., night shift differential applies.

For a special non-working day that also falls on a rest day, the night shift differential is generally computed on the applicable premium rate.

Formula:

Hourly rate × 150% × 10% × number of night shift hours

If the night shift work is also overtime work, the overtime premium must also be factored into the computation.

XVII. Regular Holiday and Special Non-Working Day on the Same Date

There are instances when a date may involve more than one legal classification because of overlapping proclamations or because a regular holiday and a special day fall on the same date.

In general, pay treatment depends on the specific official declaration and DOLE pay rules for that date. If a day is declared both a regular holiday and a special non-working day, the computation may require special guidance.

Employers should not guess in these cases. They should check the specific proclamation and DOLE pay advisory applicable to that year and date. When two holidays overlap, the pay computation may differ from the ordinary single-holiday rules.

XVIII. Two Regular Holidays on the Same Day

When two regular holidays fall on the same day, the rule may involve “double holiday” pay. Philippine pay rules have historically recognized a higher pay treatment when two regular holidays coincide.

If the employee does not work on a double regular holiday, the employee may be entitled to a higher holiday pay computation than for a single regular holiday. If the employee works, a higher multiplier may apply.

If the double regular holiday also falls on the employee’s rest day, the computation becomes even more specialized. Employers should refer to the official pay advisory for the year because double-holiday rules are often specifically addressed in DOLE issuances.

XIX. Work on a Holiday-Rest Day Must Generally Be Paid Even If Unauthorized?

A common issue is whether an employee who works on a holiday-rest day without prior authorization is entitled to premium pay.

As a rule, if the employer suffers or permits the employee to work, the employee must be paid for work actually performed. However, an employer may enforce reasonable rules requiring prior approval for overtime, rest day work, or holiday work.

The key distinction is between:

Pay liability for work actually suffered or permitted; and
Disciplinary consequences for violating company rules on authorization.

An employer generally cannot accept the benefit of the employee’s work and then refuse to pay the required wage. However, if the work was truly unauthorized, not suffered or permitted, and contrary to clear company rules, factual issues may arise.

XX. Can the Employer Require Work on a Rest Day That Is Also a Holiday?

As a general rule, rest days are protected, but the Labor Code allows work on rest days in certain circumstances, such as emergencies, urgent work, abnormal pressure of work, prevention of loss or damage, and other situations recognized by law.

If the employee is validly required or permitted to work on a rest day that is also a holiday, the proper holiday/rest day premium must be paid.

Employers should be cautious in compelling work on rest days and holidays. They should ensure that operational necessity exists, notices are properly made, and the required premium pay is provided.

XXI. Can the Employee Waive Holiday Pay?

As a general labor-law principle, statutory labor standards cannot be waived if the waiver results in the employee receiving less than what the law requires.

Thus, an employee generally cannot validly waive statutory holiday pay, rest day premium, overtime pay, or night shift differential if the employee is legally entitled to them.

A quitclaim or waiver may be scrutinized if it appears to defeat minimum labor standards. Payment below statutory requirements may still expose the employer to liability.

XXII. Effect of Company Policy, Employment Contract, or CBA

The law provides minimum benefits. Employers may grant more favorable benefits through:

Employment contracts;
Company policy;
Employee handbook provisions;
Collective bargaining agreements;
Long-standing company practice; or
Management prerogative exercised in favor of employees.

If company policy grants pay for special non-working days even if unworked, that policy may be enforceable. If a CBA provides a higher premium than the statutory minimum, the CBA rate applies. If an employer has consistently and deliberately granted a benefit over time, withdrawal of that benefit may raise issues under the rule against diminution of benefits.

The basic rule is:

The law sets the floor, not the ceiling.

XXIII. Rule Against Diminution of Benefits

If an employer has voluntarily and consistently granted holiday pay or rest day premium benefits more favorable than the law, employees may argue that the benefit has ripened into a company practice.

The rule against diminution of benefits may prevent the employer from unilaterally withdrawing or reducing the benefit if the grant was:

Founded on policy or practice;
Deliberate and consistent;
Not due to error; and
More favorable than the statutory minimum.

However, if the benefit was granted by mistake and the employer promptly corrects the error, the employer may have an argument that no vested company practice was created. The facts matter.

XXIV. Holiday Pay and Compressed Workweek Arrangements

In compressed workweek arrangements, employees work fewer than six days per week but longer hours per day, without necessarily incurring overtime if the arrangement is valid.

Holiday pay can become more complicated because the employee’s scheduled workdays and rest days may differ from the traditional Monday-to-Saturday schedule.

If a regular holiday falls on a compressed workweek rest day, the question remains whether the employee is covered and whether the holiday pay is already built into the compensation arrangement. If the employee works on that holiday-rest day, the proper premium should be computed based on the applicable wage rules.

Employers using compressed workweek schemes should have clear written policies on holiday pay, rest days, and wage computation.

XXV. Holiday Pay and Flexible Work Arrangements

Flexible work arrangements may affect scheduling but do not automatically eliminate statutory wage benefits. If an employee works on a holiday that is also the employee’s rest day, the correct classification of the day remains important.

Employers should clearly identify:

The employee’s normal workdays;
The employee’s rest day;
Whether the holiday is regular or special;
Whether work was performed;
Whether overtime was rendered;
Whether night shift differential applies; and
Whether the employee is covered or exempt.

XXVI. Remote Work and Work-from-Home Employees

Work-from-home employees are not automatically excluded from holiday pay or rest day premium rules. If they are employees covered by labor standards, the fact that work is performed remotely does not by itself remove wage entitlements.

If a covered employee works from home on a regular holiday that is also the employee’s rest day, the same general principles apply. The employer should maintain accurate records of hours worked, authorization, deliverables, and applicable schedules.

XXVII. Probationary, Project, Seasonal, and Fixed-Term Employees

Employment status does not automatically determine holiday pay entitlement.

Probationary employees may be entitled to holiday pay if they are covered employees. Project employees may also be entitled if an employment relationship exists and they are covered by labor standards. Seasonal and fixed-term employees must likewise be assessed based on the law, their actual work arrangement, and whether they fall under any exclusion.

The label of employment is not enough. The actual legal relationship and applicable labor standards must be examined.

XXVIII. Part-Time Employees

Part-time employees may also be entitled to holiday pay, depending on their work schedule, wage arrangement, and coverage under labor standards.

If a part-time employee’s scheduled rest day coincides with a regular holiday, entitlement may depend on the applicable rules, the employee’s wage basis, and company policy. If the part-time employee works on a holiday-rest day, the proper premium should be computed based on the employee’s equivalent hourly or daily rate.

XXIX. Holiday Pay for Employees on Leave

If worked for first 8 hours:

130% of daily wage

If overtime:

Hourly rate × 130% × 130% × overtime hours

XXXI. Common Payroll Examples

Example 1: Regular Holiday Falls on Rest Day, No Work

Daily wage: ₱1,000 Holiday type: Regular holiday Rest day: Yes Work performed: No

Pay due: ₱1,000 × 100% = ₱1,000

Example 2: Regular Holiday Falls on Rest Day, Employee Works 8 Hours

Daily wage: ₱1,000 Holiday type: Regular holiday Rest day: Yes Work performed: 8 hours

Pay due: ₱1,000 × 260% = ₱2,600

Example 3: Regular Holiday Falls on Rest Day, Employee Works 10 Hours

Daily wage: ₱1,000 Hourly rate: ₱125 Holiday type: Regular holiday Rest day: Yes Work performed: 10 hours

First 8 hours: ₱1,000 × 260% = ₱2,600

Overtime: ₱125 × 260% × 130% × 2 = ₱845

Total: ₱2,600 + ₱845 = ₱3,445

Example 4: Special Non-Working Day Falls on Rest Day, No Work

Daily wage: ₱1,000 Holiday type: Special non-working day Rest day: Yes Work performed: No

Pay due under default rule: ₱0 additional pay

Example 5: Special Non-Working Day Falls on Rest Day, Employee Works 8 Hours

Daily wage: ₱1,000 Holiday type: Special non-working day Rest day: Yes Work performed: 8 hours

Pay due: ₱1,000 × 150% = ₱1,500

Example 6: Special Non-Working Day Falls on Rest Day, Employee Works 10 Hours

Daily wage: ₱1,000 Hourly rate: ₱125 Holiday type: Special non-working day Rest day: Yes Work performed: 10 hours

First 8 hours: ₱1,000 × 150% = ₱1,500

Overtime: ₱125 × 150% × 130% × 2 = ₱487.50

Total: ₱1,500 + ₱487.50 = ₱1,987.50

XXXII. Practical Compliance Guide for Employers

Employers should take the following steps to avoid holiday pay disputes:

Identify whether the day is a regular holiday, special non-working day, special working day, or ordinary day.
Confirm whether the day is the employee’s scheduled rest day.
Check whether the employee worked.
Determine the number of hours actually worked.
Determine whether overtime was rendered.
Determine whether work was performed during the night shift period.
Confirm whether the employee is covered by holiday pay and premium pay rules.
Review the employment contract, handbook, CBA, and company practice.
Use the correct wage base.
Reflect the computation clearly in payroll records.

Employers should also issue clear internal holiday pay guidelines before holidays, especially during long weekends or overlapping holiday periods.

XXXIII. Practical Guide for Employees

Employees should check the following:

Was the day a regular holiday or a special non-working day?
Was it also your scheduled rest day?
Did you work?
How many hours did you work?
Did you work beyond 8 hours?
Did you work between 10:00 p.m. and 6:00 a.m.?
Were you absent or on leave before the holiday?
Are you covered by company policy, CBA, or a more favorable practice?
Does your payslip show the correct premium?

Employees should keep records of schedules, time entries, leave approvals, holiday work instructions, payslips, and communications requiring or approving work.

XXXIV. Common Mistakes

1. Treating All Holidays the Same

Regular holidays and special non-working days are not the same. Regular holidays generally carry paid holiday entitlement even if unworked. Special non-working days generally follow “no work, no pay.”

2. Ignoring the Rest Day Component

When the holiday is also the employee’s rest day, the applicable premium may be higher if the employee works.

3. Assuming Monthly Salary Always Includes Everything

Monthly pay does not automatically resolve all holiday pay questions. The salary structure must be examined.

4. Failing to Pay Overtime Premiums

Holiday/rest day pay for the first 8 hours is separate from overtime pay. If the employee works beyond 8 hours, the overtime premium must be added.

5. Forgetting Night Shift Differential

Night shift differential may still apply on top of holiday, rest day, and overtime premiums.

6. Using the Wrong Wage Base

Computations should be based on the correct daily or hourly wage. Employers must be careful with allowances, wage orders, salary structures, and payroll formulas.

7. Denying Pay Because Work Was Done Remotely

Remote work does not automatically remove entitlement to statutory premiums.

8. Relying Only on Job Titles

A title such as “manager” or “supervisor” is not conclusive. Actual duties and legal criteria determine whether an employee is excluded.

XXXV. Frequently Asked Questions

1. If my rest day falls on a regular holiday and I do not work, am I entitled to pay?

Generally, yes, if you are a covered employee and you meet the applicable conditions. A regular holiday is generally paid even if unworked.

2. If my rest day falls on a special non-working day and I do not work, am I entitled to pay?

Generally, no. The default rule for a special non-working day is “no work, no pay,” unless a company policy, contract, CBA, or practice gives a better benefit.

3. If I work on a regular holiday that is also my rest day, what is my pay?

For the first 8 hours, the usual rate is 260% of the daily wage.

4. If I work on a special non-working day that is also my rest day, what is my pay?

For the first 8 hours, the usual rate is 150% of the daily wage.

5. Am I entitled to overtime pay if I work more than 8 hours?

Yes, if you are a covered employee. Overtime is computed on top of the applicable holiday/rest day rate.

6. Am I entitled to night shift differential?

Yes, if you are a covered employee and you work during the night shift period, generally from 10:00 p.m. to 6:00 a.m.

7. Can the employer give more than the statutory rate?

Yes. The employer may grant more favorable benefits through contract, policy, CBA, or established practice.

8. Can the employer give less than the statutory rate?

Generally, no. Statutory labor standards are minimum requirements.

9. What if the holiday pay computation in my payslip is unclear?

The employee may ask HR or payroll for a breakdown. Employers should maintain clear payroll records and explain the basis of computation.

10. What if the employer refuses to pay holiday/rest day premium?

The employee may raise the matter internally, consult the company grievance mechanism if any, or seek assistance from the appropriate labor office.

XXXVI. Legal Risk for Non-Compliance

Failure to pay the correct holiday pay, rest day premium, overtime pay, or night shift differential may expose the employer to labor claims. Potential consequences include payment of wage differentials, administrative proceedings, labor standards inspections, monetary awards, and related liabilities depending on the facts.

Non-payment may also affect employee morale, increase attrition, and damage trust in payroll practices.

For employers, the safest approach is to maintain accurate timekeeping, apply the correct holiday classification, and follow the most favorable applicable rule when law, contract, CBA, or established practice provides a higher benefit.

XXXVII. Conclusion

When a rest day falls on a holiday, the correct pay treatment depends primarily on whether the holiday is a regular holiday or a special non-working day.

If the day is a regular holiday and the covered employee does not work, the employee is generally entitled to 100% holiday pay even if the day is also the employee’s rest day. If the employee works, the usual rate for the first 8 hours is 260% of the daily wage.

If the day is a special non-working day and the employee does not work, the general rule is no work, no pay, even if the day is the employee’s rest day. If the employee works, the usual rate for the first 8 hours is 150% of the daily wage.

Overtime pay, night shift differential, company policy, collective bargaining agreements, employment contracts, and established company practices may further affect the final computation.

The controlling principle is simple: determine the nature of the day, determine whether it is also the employee’s rest day, determine whether work was performed, and then apply the most favorable legally applicable pay rule.