DOLE Releases Official Holiday Pay Rules for December 2025

MANILA, PHILIPPINES – The Department of Labor and Employment (DOLE) has officially released the mandatory guidelines governing the payment of wages for the upcoming Special (Non-Working) Days and Regular Holidays in December 2025.

This announcement is essential for private-sector employers and employees across the Philippines—from major business districts in Metro Manila and Cebu to local municipalities like Norzagaray—to ensure accurate payroll computation and compliance during the festive season.

The guidelines are detailed in Labor Advisory No. 17, Series of 2025, which was signed by Labor Secretary Bienvenido E. Laguesma on November 15, 2025. This advisory is pursuant to Proclamation No. 727, Series of 2024.

Breakdown of December 2025 Philippine Holidays

The advisory covers five key dates in December 2025, categorized into two types:

Special (Non-Working) Days

• December 8, 2025 (Monday): Feast of the Immaculate Conception of Mary

• December 24, 2025 (Wednesday): Christmas Eve

• December 31, 2025 (Wednesday): Last Day of the Year

Regular Holidays

• December 25, 2025 (Thursday): Christmas Day

• December 30, 2025 (Tuesday): Rizal Day

Wage Calculation Guidelines for 2025

The computation of wages differs significantly depending on the classification of the holiday and whether the employee reports for work.

1. Pay Rules for Special (Non-Working) Days (Dec 8, 24, 31)

For these specific days, the "no work, no pay" principle applies. This means an employee is not entitled to pay if they do not work, unless there is a favorable company policy, practice, or collective bargaining agreement (CBA) granting payment on a special day.

If an employee reports for work, the following calculations apply:

• If the employee works (first eight hours): The employer shall pay an additional 30% of the basic wage.

  • Formula: (Basic wage x 130%)

• For work done in excess of eight hours (Overtime): The employer shall pay an additional 30% of the hourly rate on said day.

  • Formula: (Hourly rate of the basic wage x 130% x 130% x number of hours worked)

• If the employee works on a special day that also falls on their rest day: The employer shall pay an additional 50% of the basic wage on the first eight hours.

  • Formula: (Basic wage x 150%)

• For overtime work on a special day that is also a rest day: The employer shall pay an additional 30% of the hourly rate on said day.

  • Formula: (Hourly rate of the basic wage x 150% x 130% x number of hours worked)

2. Pay Rules for Regular Holidays (Dec 25, 30)

Regular holidays, such as Christmas Day and Rizal Day, guarantee payment even if the employee does not work, provided certain conditions are met.

• If the employee does not work: The employer shall pay 100% of the employee's wage for that day.

  • Condition: The employee must report to work or be on leave of absence with pay on the day immediately preceding the regular holiday.

  • Formula: (Basic wage x 100%)

• If the employee works (first eight hours): The employer shall pay a total of 200% (Double Pay) of the employee's wage.

  • Formula: (Basic wage x 200%)

• For work done in excess of eight hours (Overtime): The employer shall pay an additional 30% of the hourly rate on said day.

  • Formula: (Hourly rate of the basic wage x 200% x 130% x number of hours worked)

• If the employee works on a regular holiday that also falls on their rest day: The employer shall pay an additional 30% of the basic wage of 200%.

  • Formula: (Basic wage x 200% x 130%) – Totaling 260%

• For overtime work on a regular holiday that is also a rest day: The employer shall pay an additional 30% of the hourly rate on said day.

  • Formula: (Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked)

Official DOLE Documentation

Employers are urged to review the official advisory below to ensure full compliance with Philippine labor laws during the 2025 holiday season.

Reference: DOLE Labor Advisory No. 17-25