Sto. Tomas said that "the guidelines are in response to the queries received each time President Gloria Macapagal Arroyo issued a proclamation or Congress enact a law declaring certain days either as a regular holiday, special holiday or a special working day."
Newly-included as permanent national special holiday for the nation is August 21.
President Arroyo signed into law Republic Act (RA) No. 9526 declaring August 21 of every year as Ninoy Aquino day, a national special non-working holiday during the 14th commemoration of the EDSA People Power Revolution on February 25.
The RA consolidated Senate Bill No. 2636 passed by the Senate on November 19, 2003 and House Bill No. 6240 passed by the House of Representatives on January 26.
"There are now fixed nationwide special holidays, All Saints Day on November 1,; the last day of December, December 31, immediately preceding New Year’s Day; and now, the August 21 celebration of the historic martyrdom of the late Senator Benigno Aquino Jr.," Sto. Tomas said.
Under Memorandum Circular No. 01 issued by Sto. Tomas on March 8, pursuant to the provisions of the Labor Code, provides the guidelines governing the observance of the days of cultural or national significance proclaimed by the President as special working holidays.
The circular enumerates the days that remain as the country’s regular holidays as contained in Executive Order (EO) 203 and incorporated in EO 292, as amended by RA No. 9177. These are as follows: New Year’s Day on January 1, Maundy Thursday and Good Friday (movable dates), Araw ng Kagitingan on April 9, Labor Day on May 1, Independence Day on June 12, National Heroes’ Day on the last day of August, Bonifacio Day on November 30, Eidul Fitre (movable date), Christmas Day on December 25, and Rizal Day on December 30.
Sto. Tomas said that on such regular holidays, the following shall apply, if it is an employee’s regular workday and the day is unworked, he/she should be paid 100 percent of his/her regular salary for that day. If worked, 200 percent shall apply on the first eight hours and in excess of eight hours, plus 30 percent of the hourly rate on the said day, she said.
If the day falls on an employee’s rest day and is unworked, 100 percent shall apply but if worked, plus 30 percent or 200 percent shall apply and in excess of eight hours, plus 30 percent of the hourly rate on a said day.
"For declared special days such as non-working day, special public holiday, special national holiday, in addition to the two nationwide special days, All Saints Day on November 1 and December 31, the last day of the year under EO 203 as amended, the following rules shall apply, if the day is unworked, the no pay policy shall apply unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment on a special holiday even the day is unworked," Sto. Tomas said.
"If worked, plus 30 percent of the employee’s daily rate of 100 percent shall apply on the first eight hours of work and in excess of eight hours, plus 30 percent of the hourly rate on said day. If the day falls on the employee’s rest day and is worked, plus 50 percent of the daily rate of 100 percent shall apply on the first eight hours of work and in excess of eight hours, plus 30 percent of the hourly rate, the labor secretary said.
Sto. Tomas said the circular provides that on special working holidays, an employee is entitled only to his or her basic rate for the day. No premium pay is required since work performed on such days is considered work on ordinary working days, she added.
