There are three nationwide holidays for the month of August 2019. Two regular holidays and one special day. How should companies compute the holiday pay for these holidays?
Learn How to Maximize Tax Savings on Employment Compensation and Benefits with Tax Solutions on Employee Compensation and Benefits, 2nd Edition 2019
Eid’l Adha or Eidul Adha
On August 15, 2018 Presidential Proclamation No. 555 declared, among others, Eid’l Adha as a national holiday.
The tenth day of Zhul Hijja, the twelfth month of the Islamic Calendar, was declared as a national holiday for the observance of Eidul Adha. Edul Adha is a tenth day in the month of Hajj or Islamic Pilgrimage to Mecca wherein Mulims pay homage to Abraham’s supreme act of sacrifice and signifies mankind’s obedience to God.
Section 2 of R.A. 9849 amended Section 26, Chapter 7, Book I of Executive Order No. 292, otherwise known as “The Administrative Code of 1987”, as amended including Eidul Adha among the Regular Holidays. It is considered as a movable date.
Under Proclamation No. 555, the proclamations declaring national holidays for the observance of Eid’l Adha shall be issued after the approximate dates of the Islamic holidays have been determined in accordance with the Islamic calendar (Hijra) or the lunar calendar, or upon Islamic astronomical calculations, whichever is possible or convenient. To such end, the National Commission on Muslim Filipinos (NCMF) is tasked to inform the Office of the President of the actual dates on which these holidays shall respectively fall.
Hence, on August 8, 2019 Malacañang issued Proclamation No. 789 stating that the NCMF had recommended August 12, 2019 as a national holiday in observance and celebration of Eid’l Adha. See the PDF Version of Proclamation No. 789 here.
National Heroes Day
Further, under Presidential Proclamation No. 555 National Heroes Day was pronounced as a national holiday falling on August 26, 2019 being the last Monday of August, among those declared as regular holidays in said proclamation.
Ninoy Aquino Day
In addition, Ninoy Aquino Day is one of the special days provided under R.A. 9492 which amended Section 26, Chapter 7, Book 1 of Executive Order No. 292, as amended, otherwise known as the Administrative Code of 1987.
On August 19, 2019, the Department of Labor and Employment issued Labor Advisory 01, Series of 2019 providing rules for pay for these three holidays. See the PDF version of Labor Advisory 01, Series of 2019 here
Considering the length of the rules and examples for the three holidays, only the link will be shared here instead of posting the whole articles.
Thus, below is the link for the pay rules and sample computations of pay based on NCR rate of PhP537.00 per day pursuant to Wage Order No. NCR-22: