With the number of holidays observed in the Philippines yearly, it's easy to confuse Regular Holidays from Special Holidays, and the differences between these two. Here is a quick summary of their difference, and their effect on payroll computation rules.
In general, Philippine holidays fall into either one of these two categories only.
"Regular Holidays" fall on fixed dates such as Christmas Day, New Year's Day, and Independence Day. The only regular holidays that change dates each year are National Heroes Day and religous holidays such as Maundy Thursday, Good Friday, Eid'l Fitr, and Eidul Adha. In sum, Regular Holidays—from its name—are regularly observed annually, typically on fixed dates.
On the other hand, Special Holidays or otherwise also known as "Special Non-working days", have more flexible dates, and can be enacted by Congress, or declared by the President. They may also be declared for specific regions only, such as the ASEAN Summit in 2017 which affects work and class suspensions only in NCR, Bulacan and Pampanga.
HOW TO COMPUTE HOLIDAY PAY
It's important to note that payroll computation differs between the two, including pay rules for hours worked, overtime hours, and rest day premiums. The Philippines' Official Gazette has put together below a quick reference guide about this on their site:
For the full resource from the Official Gazette, click here.
Of course, there may still be additional rules for organizations to factor in payroll computation, including provincial holidays, or special rules affecting companies that observe foreign holidays like BPOs. With this in mind, organizations that are particular about getting accurate payroll computations, especially with holiday premiums, often choose to use software, and/or engage a professional payroll services provider to take care of this on their behalf.