As 2026 draws closer, you’re probably already planning your vacations and mapping out the days you can take leave. While Malacañang has already announced the regular holidays, special non-working holidays, and the only special working day for 2026, the Department of Labor and Employment (DOLE) has also laid out the pay rules for each holiday.
It can be difficult to distinguish regular holidays from special non-working holidays, but with this guide, you can find out which rules apply on certain days, and even compute the pay you’re entitled to, so you can see if you have a little extra to spend on Christmas next year.
Here are the holiday pay rules you need to know for 2026, according to DOLE.
Regular Holidays
For regular holidays, the following rules apply:
- If the employee does not work on the regular holiday, the employer shall pay 100 percent of the employee’s wage for that day, provided that the employee reports to work or is on leave with pay the day before.
- If the day before the regular holiday is a non-working day, or the scheduled rest day of the employee, they are still entitled to 100 percent of their basic wage if they report to work or are on leave of absence with pay on the previous working day.
- For work done during the regular holiday, the employer shall pay a total of 200 percent of the employee’s wage for that day.
- For work exceeding eight hours, the employer shall pay the employee an additional 30 percent of the hourly rate (hourly rate of the basic wage x 200 percent x 130 percent x number of hours worked).
- For work done during a regular holiday that also falls on the employee’s rest day, the employer shall pay the employee an additional 30 percent of the basic wage of 200 percent (basic wage x 200 percent × 130 percent).
- For work exceeding eight hours during a regular holiday that also falls on the employee’s rest day, the employer shall pay the employee an additional 30 percent of the hourly rate (hourly rate of the basic wage x 200 percent x 130 percent x 130 percent x number of hours worked)
The regular holidays for 2026 are:
- New Year’s Day – January 1 (Thursday)
- Maundy Thursday – April 2
- Good Friday – April 3
- Araw ng Kagitingan – April 9 (Thursday)
- Labor Day – May 1 (Friday)
- Independence Day – June 12 (Friday)
- National Heroes Day – August 31 (last Monday of August)
- Bonifacio Day – November 30 (Monday)
- Christmas Day – December 25 (Friday)
- Rizal Day – December 30 (Wednesday)
Special Non-Working Holidays
For special non-working holidays, the following rules apply:
- If the employee does not work, the “no work, no pay” principle shall apply unless there is a company policy, practice, or collective bargaining agreement (CBA) granting payment on a special day.
- For work done during the special day, the employer shall pay the employee an additional 30 percent of the basic wage on the first eight hours of work (basic wage x 130 percent).
- For work exceeding eight hours, the employer shall pay the employee an additional 30 percent of the hourly rate (hourly rate of the basic wage x 130 percent x 130 percent x number of hours worked).
- For work done during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 50 percent of the basic wage on the first eight hours of work (basic wage x 150 percent).
- For work exceeding eight hours during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 30 percent of the hourly rate (hourly rate of the basic wage x 150 percent x 130 percent x number of hours worked).
The special non-working holidays for 2026 are:
- Chinese New Year – February 17 (Tuesday)
- Black Saturday – April 4
- Ninoy Aquino Day – August 21 (Friday)
- All Saints’ Day – November 1 (Sunday)
- All Souls’ Day – November 2 (Monday)
- Christmas Eve – December 24 (Thursday)
- Feast of the Immaculate Conception of Mary – December 8 (Tuesday)
- Last Day of the Year – December 31 (Thursday)
Special Working Day
For the only special working day of the year, the following rules apply:
- It shall be considered as an ordinary working day for the purpose of payment of wages and wage-related benefits.
- If the employee does not work, the “no work, no pay” principle shall apply unless there is a company policy, practice, or CBA granting payment on a special working day.
- For work done on an ordinary working day, the employer shall pay 100 percent of the employee’s wage for that day for the first eight hours (basic wage x 100 percent).
- For work exceeding eight hours, the employer shall pay the employee an additional 25 percent of the hourly rate (hourly rate of the basic wage x 125 percent).
For 2026, only the 40th EDSA People Power Revolution Anniversary on February 25 (Wednesday) has been declared a special working day.