Pay Rules for a Special Non-Working Holiday Declared for Elections

(Philippine Labour-Law Perspective)

1. Statutory & Administrative Foundations

Source	Key Provision	Relevance
Article 94, Labor Code	Prescribes regular-holiday pay, authorises the President to proclaim special holidays.	Establishes baseline right to holiday pay and presidential power to create special (non-working) days.
Executive/Presidential Proclamations (e.g., Procl. 1648-A s. 2024 Barangay & SK Elections)	Declare election day a “special non-working holiday.”	Activates the premium-pay rules below.
DOLE Labor Advisories (issued per proclamation—e.g., LA No. 25-2023)	Translates proclamation into concrete pay-computation tables and sample formulas.	Creates the binding guideline employers must post and follow.
Bureau of Working Conditions Handbook on Workers’ Statutory Monetary Benefits (2024 ed.)	Summarises “no-work-no-pay” principle for special days and overtime multipliers.	Consolidates long-standing DOLE practice.

Important: A “special non-working holiday” is not the same as a “regular holiday.” Only the premium-pay rules shown in §3 apply; the 130 % / 150 % schedule is not a “double-pay” scheme.

2. Policy Rationale

Ensure voter turnout. Declaring election day work-free removes the economic barrier to voting.
Maintain business flexibility. Compared with regular holidays (200 % pay), the lighter 130 % / 150 % premium discourages unnecessary shutdowns while still compensating those who report for work.
Comply with international standards. The approach balances ILO Convention No. 1 (hours of work) with the constitutional right of suffrage.

3. The Rule Matrix

Scenario	Daily‐Rated Employee	Monthly-Paid Employee*	Explanation
*A. Did not* work**	No pay (“no-work, no-pay”) • Unless: company policy, CBA, or “de facto practice” provides otherwise	Deemed paid (already paid the entire month)	Art. 94(d) savings clause.
B. Worked ≤ 8 h	130 % of basic wage `Daily Wage × 1.30`	30 % premium on top of embedded salary	Labor Advisory formula.
C. Worked > 8 h	130 % for first 8 h + 30 % OT premium on hourly rate of the day `(Daily Wage ÷ 8) × 1.30 × OT hrs × 1.30`	Same computation applied to hourly-equivalent	Art. 87 (overtime); LA multipliers stack.
*D. Holiday falls on rest day; worked ≤ 8 h*	150 % of basic wage `Daily Wage × 1.50`	50 % premium on top of embedded salary	Rest-day premium (Art. 93) + special-day premium.
E. Rest day + OT	150 % for first 8 h + 30 % OT on hourly rate of the 150 % day	Same principle

*Monthly-paid staff already receive pay for all days of the month (whether worked or not). The “premium” is added on top of the fixed monthly salary.

Quick Illustrative Computation

Worker: Daily-rated, ₱650 wage, worked 10 h on special non-working election day that coincided with his rest day.

First 8 h: ₱650 × 1.50 = ₱975
OT Hours (2 h): Hourly rate on the day = (₱650 ÷ 8) × 1.50 = ₱121.88 OT premium: ₱121.88 × 1.30 × 2 h = ₱317
Total Pay: ₱975 + ₱317 = ₱1,292

4. Interaction with Other Wage-Related Rules

Issue	Effect
Service Charge Distribution (RA 11360)	Computed after the holiday premium has been added to wage.
Night-Shift Differential (Art. 86)	Apply sequentially. Compute premium‐laden hourly rate first, then add 10 %.
13ᵗʰ-Month Pay & SSS/Rice Subsidy	Holiday premiums are “earnings” and form part of basic salary for 13ᵗʰ month and SSS contributions.
Taxability (NIRC §32)	Premium pay is taxable compensation income; exemption caps (e.g., ₱90 000 13ᵗʰ-month ceiling) unaffected.
Non-diminution of benefits	Existing employer practice granting full pay even if no work may not be withdrawn unilaterally.

5. Employees Rendering Election Service (Teachers, COMELEC Staff)

Separate statutes govern their compensation (e.g., RA 10756, Election Service Reform Act). Honoraria and travel allowance are additional to any holiday premium if they are also regular employees elsewhere, but duplication is avoided by offsetting policies.

6. Compliance & Enforcement

Payslip Transparency (RA 10361 / DO No. 273-17). Election-day premium must appear as a separate pay-code entry.
Recordkeeping (Art. 109). Maintain daily time records (DTRs) for three years.
Visitorial Power of DOLE. Labor inspectors routinely check payslips around declared holidays.
Liability. Under Art. 303, non-payment or under-payment is a wage-related violation—subject to money claims, 30 % penalty, and possible criminal prosecution (fine + imprisonment).

7. Best-Practice Checklist for Employers

Post the DOLE Labor Advisory on the bulletin board not later than three (3) days before election day.
Seek volunteers instead of forced scheduling; secure written consent if assigning work.
Set up an “Election Shift” schedule (e.g., 6 a.m.–2 p.m., 2 p.m.–10 p.m.) to let all workers vote.
Automate payroll formulas ahead of time; test the 130 % / 150 % multipliers.
Document waivers or mutual agreements if employees choose to offset the day with leave credits instead of premium pay (allowed if not coercive).
Grant voting time even to working staff. While no statute requires paid voting hours, COMELEC Resolutions encourage at least a half-day flexible schedule.

8. Jurisprudence Snapshot

Case	G.R. No.	Holding
PNB v. PEMA-PNB (G.R. L-25767, 1974)	Holiday premiums are statutory and cannot be waived in a CBA to the detriment of employees.
Odango v. NLRC (G.R. 147420, 2003)	“No-work, no-pay” principle for special days is valid; employer not liable when employees opted not to work.
Bay Haven Resort v. Ma-ala (G.R. 237475, 2021)	Failure to keep DTRs shifts burden to employer; premium pay presumed due if work on special holiday is uncontested.

9. Practical Pointers for Employees

Verify the proclamation. Only “special non-working” triggers the 30 %-premium rule, not “special working days”.
Keep attendance proofs (biometrics screenshots, logbooks).
Report violations promptly to DOLE’s 1349 hotline—money claims prescribe in three (3) years.
Understand offsetting. Agreeing to substitute a rest-day shift for another day’s absence must be voluntary and recorded.

10. Conclusion

The premium pay framework for a special non-working election holiday is straightforward: no work, no pay for daily-rated workers, 130 % wage for those who render service, and 150 % if it doubles as a rest day—overtime and night-shift differentials layering on top. Employers must anchor their payroll practice on the DOLE Labor Advisory corresponding to the specific presidential proclamation, mindful of non-diminution and record-keeping duties. Concurrently, employees safeguard their right both to vote and to fair compensation by staying informed and documenting hours worked.

(Prepared 01 June 2025, in Manila, Philippines. This article is for general information and is not a substitute for individualized legal advice.)