Below is a one-stop, practitioner-level guide to how pay is computed when employees render work on Good Friday in the Philippines, complete with legal bases, coverage rules, computation shortcuts, illustrative examples, and practical compliance tips.
1. Why Good Friday Is Treated Differently
Good Friday (the Friday preceding Easter Sunday) is expressly declared a regular holiday every year in the Philippines.¹ Under Philippine labor law, regular holidays enjoy the highest level of wage protection—the “double-pay” rule—because the State recognizes them as “nationwide legal holidays” that commemorate events of religious or historic significance.
Key distinction: Regular holiday = double-pay rule (Art. 94, Labor Code) Special non-working day = “no-work, no-pay” rule unless company policy says otherwise.
2. Core Legal Bases
| Instrument | Pertinent Provision |
|---|---|
| Art. 94, Labor Code | Grants every worker 100 % of daily wage even if not required to work; 200 % if made to work. |
| Omnibus Rules to Implement the Labor Code (Book III, Rule IV) | Details entitlement, coverage, and exemptions. |
| Yearly Presidential Proclamation (e.g., Procl. 90-2025) | Lists the calendar date of Good Friday as a regular holiday. |
| DOLE Labor Advisories on Holiday Pay (issued annually) | Re-states the pay rules and sample computations for that particular year. |
3. Coverage & Exemptions
Covered Employees
All rank-and-file employees in the private sector, whether paid monthly, daily, or by result (piece-rate/commission), except:
- Government employees (covered by different statutes);
- Managerial staff whose functions meet all four tests of Art. 82;
- Kasambahays and persons in the personal service of another (separate law applies but practice usually mirrors holiday pay rules);
- Employees of retail or service establishments regularly employing fewer than 10 workers (still entitled if they work on the holiday, but no automatic 100 % premium if they do not work).²
4. The Pay Rules in Plain English
If the employee does not work on Good Friday
- Must still be paid 100 % of the daily basic wage (“holiday pay”) provided the employee was present or on paid leave on the workday immediately preceding the holiday.³
If the employee works
- 200 % of basic wage for the first eight (8) hours.
- +30 % of hourly rate on that day for work beyond eight hours (overtime).
- If Good Friday also falls on the employee’s scheduled rest day → add another 30 % of the 200 % rate (effectively 260 %). Overtime on such day = plus 30 % of hourly rate based on the 260 %.
Shift differentials & COLA
- Night-shift differential (10 % of basic per hour between 10 p.m.–6 a.m.) is on top of the holiday rate.
- Cost-of-living allowance (if applicable) is included in computing the 100 % and 200 % but excluded when calculating the 30 % overtime/rest-day premium (unless company policy states otherwise).
“No Work, No Pay” during suspension of operations
- If the employer temporarily shuts down for Good Friday, covered workers still collect the 100 % holiday pay (unless exempt). There is no offsetting by requiring work on some other day, unless a separate compressed-workweek agreement exists and is duly reported to DOLE.
5. Quick-Reference Formulas
| Scenario | Formula (Daily-Paid Worker) |
|---|---|
| Did not work | Daily wage × 100 % |
| Worked (ordinary schedule) | Daily wage × 200 % |
| Worked > 8 hrs | (Daily wage × 200 %) + (Hourly rate × 200 % × 30 % × OT hours) |
| Worked & holiday is also rest day | Daily wage × 260 % |
| OT on holiday-rest day | (Daily wage × 260 %) + (Hourly rate × 260 % × 30 % × OT hours) |
Hourly rate = Daily wage ÷ 8 OT hours = Actual hours worked − 8
6. Worked Example
Assumptions
- Daily basic wage: ₱610
- Good Friday is also the employee’s rest day
- Employee rendered 10 hours (i.e., 2 hrs OT)
Step-by-step
- Base pay for 8 hrs ₱610 × 260 % = ₱1 586.00
- Hourly rate ₱610 ÷ 8 = ₱76.25
- OT premium rate Hourly × 260 % × 30 % = ₱76.25 × 2.60 × 0.30 = ₱59.46
- OT pay (2 hrs) ₱59.46 × 2 = ₱118.92
- Total ₱1 586.00 + ₱118.92 = ₱1 704.92
7. Treatment for Monthly-Paid Employees
Monthly-paid workers are considered paid for all days of the month—including rest days and regular holidays—so no additional 100 % “holiday pay” accrues if they do not work on Good Friday; however, the premium for actual work (additional 100 % or 160 % as the case may be) must still be paid.
Shortcut computation Monthly rate ÷ (Actual workdays in month) = Equivalent daily wage Apply the same multipliers (200 %, 260 %, OT rules) only on the portion representing actual work rendered on the holiday.
8. Piece-Rate, Commission & “Pakyao” Systems
Under DO LE definitions, holiday pay is computed on the average daily earnings for the last seven (7) actual working days immediately preceding the regular holiday. For work performed on the holiday, multiply the hourly equivalent of that average daily earning by the same 200 %/260 % rules.
9. Interaction with Other Benefits
| Benefit | Interaction |
|---|---|
| 13th-Month Pay | Holiday premiums are not basic wage; they are excluded from the 13th-month base. |
| *SSS / Pag-IBIG | Contributions are based on declared monthly salary credit; holiday premiums do not alter the MSC, but they increase actual earnings reflected in payroll. |
| Service Charges (hotel/resto) | Still pooled and distributed 90-10 after the holiday premiums are added to basic pay. |
| Collective Bargaining Agreements | May grant higher multipliers (e.g., 300 %); CBA prevails if more favorable. |
10. Administrative & Criminal Sanctions
Failure to pay the correct Good Friday premiums constitutes wage underpayment, exposing the employer to:
- Double-indemnity: payment of unpaid back wages & an equal amount as liquidated damages (Art. 306-E, Labor Code).
- Criminal liability: fine of ₱40 000 – ₱500 000 and/or imprisonment of 2–4 years, at the discretion of the court (Art. 303-A).
- Closure orders may also be issued by DOLE in flagrant cases.
11. Notable Jurisprudence
| Case | G.R. No. & Date | Doctrine |
|---|---|---|
| Auto Bus Transport Systems v. Bautista | G.R. No. 156367, May 16 2005 | Holiday pay applies even to workers paid on “pakyaw” basis; exclusions must be proven by employer. |
| Belle Corp. v. Espeleta | G.R. No. 202664, Apr 23 2018 | Validity of “no work, no pay” for special days does not extend to regular holidays. |
| Samahang Manggagawa sa Chartered Bank v. Chartered Bank | G.R. No. 60216, Apr 27 1989 | Contractual policies or practices more favorable than statutory holiday pay cannot be unilaterally withdrawn. |
12. Compliance Checklist for HR & Payroll
- Identify who is scheduled to work on Good Friday; secure prior written consent/assignment.
- Verify last-day-worked condition for those who will not work but must be paid.
- Tag payroll codes correctly (e.g., “REG-HOL” vs “REG-HOL-RD”).
- Update timekeeping cut-off timelines so that premiums are processed within the same pay period (Art. 103).
- Document computations in the payslip; DO LE Field Officers routinely inspect this.
- Maintain records for at least three (3) years (Art. 306).
13. FAQs & Practical Tips
Q: Can we offset work on Good Friday by giving another rest day later? A: Not for pay purposes; the double-pay entitlement attaches the moment the employee works on the regular holiday.
Q: Does remote or on-call work trigger holiday pay? A: Only actual hours spent rendering service. Being “on stand-by” without callout is not compensable unless covered by CBA.
Q: What if the employee is absent on the workday immediately before Good Friday? A: The employee loses the 100 % holiday pay if he/she does not work on the holiday. If he/she does work, the 200 % rule still applies.
Q: Is there a different rule for skeletal-force arrangements? A: No. Whether the company operates in full or skeletal force, each worker who reports is entitled to the statutory multipliers.
Bottom Line
Good Friday’s “double-pay” rule is among the most straightforward yet heavily audited wage standards in Philippine labor law. Ensure (1) correct identification of who actually rendered service, (2) accurate application of the 200 %/260 % multipliers, (3) proper prorating for piece-rate or monthly-paid schemes, and (4) complete payroll documentation, to avoid costly underpayment findings and preserve employee goodwill during the holiest day in the Filipino calendar.
¹ See, e.g., Presidential Proclamation No. 368 (2024), Proclamation No. 297 (2023) and their predecessors, which enumerate Good Friday as a regular holiday every year. ² Book III, Rule IV, §1(b), Omnibus Rules. ³ Art. 94(b), Labor Code, as amended.