MANILA, Philippines—After Malacañang announced that December 26, 29, and 31 are special non-working holidays in addition to the regular holidays of December 25 (Christmas Day), 30 (Rizal Day), and January 1 (New Year's Day), the labor department on Monday issued the pay rules for these days.

Labor Secretary Marianito Roque thus issued the following pay rules for the regular holidays (Christmas Day, Rizal Day, and New Year's Day):

• If it is the employee's regular workday and the day is worked, the employee is entitled to 200 percent of his/her basic wage for the first eight hours; and for work in excess of the eight hours, an additional 30 percent of his hourly rate on the said day. If the day is un-worked, he/she is entitled to 100 percent of his/her daily rate, provided he/she was present or was on leave with pay on the workday immediately preceding the holiday.

• If it is the employee's rest day and the day is worked, he/she is entitled, for the first eight hours, to 200 percent of his/her daily rate plus 30 percent and, for work in excess of eight hours, plus 30 percent of his/her hourly rate on the said day. It the day is un-worked, he/she is entitled to 100 percent of his daily rate, provided he/she was present or was on leave with pay on the workday immediately preceding the holiday.

• If the day immediately preceding the holiday is a non-work day in the establishment or the scheduled rest day of the employee, he/she shall not be deemed on leave of absence on that day, in which case he/she shall be entitled to the holiday pay.

On the other hand, for the special (non-working) days on December 26 and 29, and December 31:

• If worked, the employee is entitled to 130 percent of his/her daily rate for the first eight hours, and to additional 30 percent of his/her hourly rate on said day for work performed in excess of eight hours.

• If un-worked, he/she is not entitled to any payment, unless there is a favorable company policy, practice, or collective bargaining agreement (CBA) granting payment for special days even if not worked.

• If worked and falling on the employee's rest day, the employee is entitled for the first eight hours to 150 percent of his regular daily rate, and for work performed in excess of eight hours, plus 30 percent of his hourly rate on the said day.

Any clarifications regarding the holiday pay rules may be made with the department's Bureau of Working Conditions at telephone numbers 920-2381 and/or 920-2482.