1. What exactly is a “special non-working day”?
Under the Philippine holiday structure there are three distinct categories:
| Holiday type | Governing provision | “No-work, no-pay” default? | Premiums when worked |
|---|---|---|---|
| Regular holiday | Art. 94, Labor Code; R.A. 9492 | No – pay is due even if not worked | 200 % of the daily wage (1 day basic + 100 % premium) |
| Special non-working day | Presidential proclamations issued yearly under R.A. 9492 | Yes – “no-work, no-pay,” unless a CB A/company practice says otherwise | 130 % of the daily wage for the first 8 h |
| Special working day | Same proclamations | Normal working day | No premium; ordinary daily wage |
Typical recurring special non-working dates are 21 Aug (Ninoy Aquino Day), 1 Nov (All Saints’ Day), 8 Dec (Immaculate Conception), and 31 Dec (Last Day of the Year). Congress or Malacañang may add more through Republic Acts or annual proclamations; the pay rules remain the same.
2. The 313-day factor: why it exists and who uses it
Philippine payroll practice converts a daily wage into a monthly equivalent (or vice-versa) by multiplying (or dividing) by a “factor” that represents the number of paid days in one year for a particular class of employee.
| Work pattern | Paid days in a year | Factor |
|---|---|---|
| Monthly-paid, paid for all days (rest days + every holiday) | 365 | 365 |
| Daily-paid, six-day schedule (Mon-Sat), not paid on Sundays but paid when they actually work on holidays | 365 – 52 Sundays = 313 | 313 |
| Daily-paid, five-day schedule (Mon-Fri), not paid on Sat/Sun | 261 | 261 |
| Daily-paid, six-day schedule and not paid when they do not work on regular or special days | 365 – 52 Sundays – 12 regular holidays – (~4-6) special days = 297-301 | 297-301 (varies) |
Thus an employee covered by the 313-day factor:
- Works six days a week (usually Mon-Sat); Sunday is the rest day.
- Receives wages only for days actually worked, plus any premium pay due when working on a Sunday or a holiday.
- Is not automatically paid when a special non-working day falls on a weekday they did not work.
3. Statutory pay rules for special non-working days (Art. 93, Labor Code; 2024 & 2025 DOLE Holiday Pay Advisories)**
Rule of thumb: “No work, no pay.” However, if the employee does work, premiums apply as follows.
| Circumstance | Formula | Equivalent |
|---|---|---|
| Not worked | 0 × Daily Rate | ₱ 0 (unless a CB A/company policy grants the day with pay) |
| Worked – first 8 hours | 1 day basic + 30 % | 130 % of daily rate |
| Worked >8 h (overtime) | 130 % × Hourly Rate × 30 % | +39 % of hourly rate on top of 130 % |
| Worked and the day is employee’s scheduled rest day (Sun) | (Daily Rate × 130 %) + 20 % | 150 % of daily rate |
| OT on rest-day special day | 150 % × Hourly Rate × 30 % | 195 % of hourly rate |
Night shift differential (NSD) – If work falls between 10 p.m. and 6 a.m., add a further 10 % of the basic portion of the wage for those hours before layering the special-day premiums.
4. How to apply the rules when the employee is on a 313-factor schedule
4.1 Step-by-step conversion of wage bases
Find the true daily basic wage (DBW). If monthly salary is known:
$$ \text{DBW} = \frac{\text{Monthly Salary} \times 12}{313} $$
If only the posted daily rate is known, use that directly.
Determine work scenario – unworked, worked, overtime, rest-day overlap.
Apply the statutory multiplier from the table in § 3.
Calculate pay – multiply DBW (or the hourly equivalent) by the appropriate percentage.
4.2 Illustrative computations
Assume:
Monthly salary = ₱ 15 645.
DBW = ₱ 15 645 × 12 / 313 ≈ ₱ 600.00| Scenario | Computation | Amount |
|---|---|---|
| Unworked special day (Mon-Sat) | ₱ 600 × 0 | ₱ 0 |
| Worked 8 h on special day (Mon-Sat) | ₱ 600 × 130 % | ₱ 780 |
| Worked 10 h on special day (Mon-Sat) | Basic: ₱ 780 OT: ₱ 600/8 = ₱ 75 / h → 130 % = ₱ 97.50 / h; OT premium 30 % → ₱ 97.50 × 30 % = ₱ 29.25; OT pay = ₱ 97.50+29.25 = ₱ 126.75 / h × 2 h |
₱ 780 + ₱ 253.50 = ₱ 1 033.50 |
| Worked 8 h on Sunday that is also a special day | ₱ 600 × 150 % | ₱ 900 |
| Worked 10 h on Sunday-special day | Basic: ₱ 900 OT: Hourly base ₱ 75 → 150 % = ₱ 112.50; OT premium 30 % = ₱ 33.75 → OT rate = ₱ 146.25/h × 2 h |
₱ 900 + ₱ 292.50 = ₱ 1 192.50 |
(Round to the centavo following company practice; DOLE normally allows rounding to the nearest centavo or peso provided it is consistent.)
5. Typical payroll issues and best-practice answers
| Issue | Practical guidance |
|---|---|
| “No-work, no-pay” but the CBA or company handbook says we still pay. | Contractual stipulations trump the default rule. Honor the better benefit. |
| Special day falls on Sunday (rest day) and the employee does not work. | Still no pay, because premium applies only when work is performed. |
| Special day converted by Malacañang into a “special working day.” | Treat it as an ordinary workday; no premium. |
| Overlap with a regular holiday (“double holiday”). | Compute first under regular holiday rules (200 %); add 30 % of the daily wage if the second holiday is special non-working, yielding 260 % for work performed. |
| Monthly-paid employees (365-factor) insist on extra pay. | Monthly-paid already receive the wage for that day whether they report to work or not. If they do work on a special day, they are entitled to 30 % premium in addition to their regular salary for that day. |
6. Employer obligations & enforcement
Keep payroll records – Labor inspectors will look for daily time records (DTRs), payslips, and proof of premium computations.
Display holiday pay rules in conspicuous places as part of the mandatory DOLE “General Labor Standards” posters.
Pay on time – at least once every two weeks or twice a month (Art. 103, Labor Code).
Penalties for non-compliance –
- Civil fine (P 10 000 – 100 000 per affected employee) under R.A. 11058 and D.O. 198-18;
- Possible criminal liability for willful refusal to pay lawful wages (Art. 303, Labor Code);
- Surcharges and interest in money claims decided by NLRC or DOLE.
7. Key take-aways
- Identify your factor – If payroll uses the 313-day factor, it means six-day schedule with unpaid Sundays.
- Special non-working days are fundamentally “no-work, no-pay.”
- Work performed triggers a 30 % premium (or 50 % if it is also a rest day).
- Use the correct base daily wage by backing out the 313-factor, then layer premiums on top of that base.
- Document all computations – they are the first line of defense in a labor inspection or complaint.
Practical tip: Build a simple spreadsheet with separate columns for (a) base daily wage, (b) kind of holiday, (c) rest-day flag, (d) hours worked. Use nested IF statements to automate the correct multiplier. This eliminates most payroll disputes at source.
This article summarizes statutory rules as of 19 June 2025. Always check the latest DOLE Labor Advisories and Presidential Proclamations for new special non-working days or changes in premium pay rules.