The Department of Labor and Employment yesterday issued the pay rules for the Christmas and New Year holidays.

Dec. 24 and 31 have been declared special non-working days by virtue of Proclamation Nos. 1211 and 1353 issued early this year, while Dec. 25 (Christmas Day), Dec. 30, (Rizal Day) and Jan. 1 (New Year's Day) are national holidays.

DOLE said in an advisory that if the day is unworked, the “no work, no pay” principle shall apply unless there is a favorable company policy, practice or collective bargaining agreement granting payment of wages on special days even if unworked.

If the day, however, is worked, the pay is the employee's daily rate plus 30 percent for the first eight hours, and for work in excess of eight hours, plus 30 percent of the hourly rate on the said day.

If the day falls on the employees' rest day and is worked, the employee's daily rate plus 50 percent shall apply on the first eight hours of work, and for work in excess of eight hours, plus 30 percent of the hourly rate for that day.

For the regular holidays falling on an employee's regular workday, he or she shall receive 100 percent of the regular daily rate even if unworked. If an employee worked on such regular workday, he or she shall receive 200 percent of the regular daily rate for the first eight hours and for work in excess of eight hours, plus 30 percent of the hourly rate for that day.

If the day falls on the employee's rest day, an employee shall also receive 100 percent of the regular daily rate, even if unworked, and if the day is worked, he or she shall receive 200 percent of the regular daily rate plus 30 percent for the first eight hours, and for work in excess of eight hours, plus 30 percent of the hourly rate for that day.*

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