The Department of Labor and Employment (DOLE) has released payment guidelines for employees for three special non-working days and two regular holidays in December 2025.
The DOLE said that the payment rules are based on the Labor Advisory No. 17, Series of 2025, which is pursuant to the Proclamation No. 727, Series of 2024 which declared December 8 (Feast of the Immaculate Conception of Mary), December 24 (Christmas Eve), and December 31 (last day of the year) as special non-working days and December 25 (Christmas Day) and December 30 (Rizal Day) as regular holidays.
The following pay rules must be observed for December 8, December 24, and December 31 (special non-working days):
‘No work, no pay’ principle must be applied, unless there is a company policy or collective bargaining agreement granting special pay
For work done during the special day, the employee must be paid an additional 30 percent of the basic wage for the first eight hours (basic wage x 130 percent)
For work done in excess of eight hours, the employee must be given an additional 30 percent of the hourly rate of the said day (hourly rate of the basic wage x 130 percent x 130 percent x number of hours worked)
For work done during a special day that also falls on a rest day, the employee must be paid additional 50 percent of the basic wage for the first eight hours of work (basic wage x 150 percent)
For work done in excess of eight hours during the special day that also falls on a rest day, the employee will be given an additional 30 percent of the hourly rate on the said day (hourly rate of basic wage x 150 percent x 130 percent x number of hours worked)
Payment guidelines for December 25 (Christmas Day) and December 30 (Rizal Day):
The employee is entitled to 100 percent of their basic wage for that day, provided that they report to work or are on leave with pay on the day immediately preceding the regular holiday. Meanwhile, if the day before the regular holiday is a non-working day or a scheduled rest day, the employee must be given a holiday pay if they report to work or are on leave with pay on the previous working day. (Basic wage x 100 percent)
For work done during the regular holiday, the employee must be given double pay for the first eight hours of work. (Basic wage x 200 percent)
For work done in excess of eight hours, the employer must pay an additional 30% of the hourly rate on the said day. (Hourly rate of the basic wage x 200 percent x 130 percent x number of hours worked)
For work done in excess of eight hours during a regular holiday that also falls on the employee’s rest day, they must be paid an additional 30 percent of the hourly rate on the said day (hourly rate of the basic wage x 200 percent x 130 percent x 130 percent x number of hours worked.)
Meanwhile, the DOLE recently reminded private employers that the 13th-month pay of their employees must be paid on or before December 24, 2025. The agency also noted that the 13th-month pay should not be less than 1/12 of the total basic salary in a calendar year.