MANILA – Private sector workers who will report to work on April 17 (Maundy Thursday) and April 18 (Good Friday) are entitled to receive 200 percent of their salaries for the day.

In an advisory Wednesday, the Department of Labor and Employment (DOLE) reminded employers or companies of the proper pay rules for these two regular holidays.

On this day, the employer shall pay 200 percent of the employee’s wage for the first eight hours (basic wage x 200 percent).

An employee who works for more than eight hours would receive an additional 30 percent of the hourly rate (hourly rate of the basic wage x 200 percent x 130 percent x number of hours worked).

An additional 30 percent of the basic wage of 200 percent will be given to employees who report for work during a regular holiday that also falls on the employee’s rest day (basic wage x 200 percent x 130 percent).

For work done beyond eight hours during a regular holiday that also falls on the employee’s rest day, the employer will pay the employee an additional 30 percent of the hourly rate (hourly rate of the basic wage x 200 percent x 130 percent × 130 percent x number of hours worked).

On the other hand, the DOLE noted that if the worker did not report for work on these days, the employer would pay 100 percent of the employee’s wage for that day, provided the employee reports for work or is on leave of absence with pay on the day immediately preceding the regular holiday.

If the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled rest day of the employee, he or she would be entitled to holiday pay if the employee reports for work or is on leave of absence with pay on the day immediately preceding the non-working day or rest day (basic wage x 100 percent).

On the other hand, the “no work, no pay” principle shall apply on April 19 (Black Saturday) unless there is a favorable company policy, practice or collective bargaining agreement (CBA) granting payment on a special day.

The employer shall pay the employee an additional 30 percent of the basic wage on the first eight hours of work (Basic wage x 130 percent).

On the other hand, the DOLE said for work performed in excess of eight hours, the employee shall receive an additional 30 percent of the hourly rate on said day (Hourly rate of basic wage x 130 percent x 130 percent x number of hours worked).

If the employee reports to work during the special day that also falls on his/her rest day, the employer shall pay the employee an additional 50 percent of the basic wage on the first eight hours of work. (Basic wage x 150 percent).

For work performed in excess of eight hours during the special day that also falls on the employee’s rest day, the employer shall pay the employee an additional 30 percent of the hourly rate on said day (Hourly rate of the basic wage x 150 percent × 130 percent x number of hours worked)