Executive Summary of DOLE Labor Advisory No. 18 Series of 2026
The Department of Labor and Employment (DOLE) issued Labor Advisory No. 18, Series of 2026, establishing the mandatory wage computation guidelines for private-sector employers across the Philippines for the November 2026 holidays. Signed by Labor Secretary Atty. Francis N. Tolentino on October 12, 2026, and disseminated to human resource practitioners via People Management Association of the Philippines (PMAP) Circular No. 2026-067 on October 13, 2026, the advisory governs statutory pay rules for two distinct holiday classifications during the month. Specifically, the issuance designates Sunday, November 1, 2026 (All Saints' Day), and Monday, November 2, 2026 (All Souls' Day), as Special (Non-Working) Days, while designating Monday, November 30, 2026 (Bonifacio Day), as a Regular Holiday.
Holiday Date | Day of the Week | Observance | Official DOLE Classification | Unworked Pay Rule | Worked First 8 Hours Rate | Worked on Rest Day Rate |
|---|---|---|---|---|---|---|
November 1, 2026 | Sunday | All Saints' Day | Special (Non-Working) Day | No work, no pay (unless policy/CBA grants pay) | 130% of basic wage | 150% of basic wage |
November 2, 2026 | Monday | All Souls' Day | Special (Non-Working) Day | No work, no pay (unless policy/CBA grants pay) | 130% of basic wage | 150% of basic wage |
November 30, 2026 | Monday | Bonifacio Day | Regular Holiday | 100% of basic daily wage | 200% of basic wage | 260% of basic wage |
The statutory distinction between Special (Non-Working) Days and Regular Holidays dictates both baseline wage entitlement for unworked days and the compounding premium multipliers applied to active duty, rest-day duty, and overtime hours. Because November 1, 2026, falls on a Sunday and both November 2 and November 30, 2026, fall on Mondays, payroll administrators must account for the direct intersection between statutory holiday classifications and standard weekly rest-day schedules.
Pay Rules for Special Non-Working Days on November 1 and 2, 2026
Under DOLE Labor Advisory No. 18, Series of 2026, All Saints' Day on November 1, 2026, and All Souls' Day on November 2, 2026, are governed by the statutory framework for Special (Non-Working) Days. When an employee does not report for work on either November 1 or November 2, the no work, no pay principle applies by default. An employer is not legally required to disburse basic daily wages for unworked special non-working days unless an existing company policy, established payroll practice, or collective bargaining agreement (CBA) explicitly grants payment for unworked special days.
When an employee performs work on November 1 or November 2, 2026, the employer is mandated to pay a statutory premium of 30% on top of the basic daily wage for the first eight hours of service, resulting in a total daily compensation of 130% of the basic wage. If the employee renders overtime work in excess of eight hours on a special non-working day that is an ordinary workday, the statutory hourly rate for that day is further multiplied by an overtime premium of 30%, yielding an effective hourly multiplier of 169% (1.30×1.30) of the base hourly rate for every hour worked beyond eight hours.
Work Scenario on November 1 and 2, 2026 | Official DOLE Wage Computation Formula | Effective Rate Multiplier |
|---|---|---|
Employee did not work | No work, no pay (unless favorable policy, practice, or CBA applies) | 0% (or 100% per policy/CBA) |
Worked for the first 8 hours (ordinary workday) | Basic Wage×130% | 1.30× daily basic wage |
Worked in excess of 8 hours (ordinary workday overtime) | Hourly Rate of Basic Wage×130%×130%×Hours Worked | 1.69× base hourly rate |
Worked for the first 8 hours on a scheduled rest day | Basic Wage×150% | 1.50× daily basic wage |
Worked in excess of 8 hours on a scheduled rest day | Hourly Rate of Basic Wage×150%×130%×Hours Worked | 1.95× base hourly rate |
A critical payroll dynamic arises from the calendar placement of these two consecutive special non-working days. Because November 1, 2026, falls on a Sunday, it coincides with the designated weekly rest day for the vast majority of Philippine private-sector personnel operating on standard Monday-to-Friday or Monday-to-Saturday workweeks. When an employee works on a special non-working day that simultaneously falls on that employee's scheduled rest day, the premium increases from 30% to 50% on top of the basic wage for the first eight hours, requiring payment of 150% of the daily basic wage. Any overtime work performed beyond eight hours on a rest-day special non-working day receives an additional 30% premium on top of the 150% rest-day special rate, resulting in an effective hourly multiplier of 195% (1.50×1.30) of the base hourly rate. Conversely, Monday, November 2, 2026, falls on a standard workday for most establishments, meaning work performed on that date generally triggers the 130% rate unless Monday is the specific employee's scheduled rest day.
Pay Rules for Regular Holiday on November 30, 2026
Bonifacio Day on Monday, November 30, 2026, is classified under DOLE Labor Advisory No. 18, Series of 2026, as a Regular Holiday, carrying substantially higher compensation requirements than special non-working days. Employees who do not report for work on November 30, 2026, remain entitled to 100% of their basic daily wage for that day. In accordance with standard DOLE holiday pay regulations, entitlement to unworked regular holiday pay requires that the employee be present at work or on a leave of absence with pay on the workday immediately preceding the regular holiday. Where the day immediately preceding the regular holiday is a non-working day in the establishment or the scheduled rest day of the employee—as is typical for Sunday, November 29, 2026, or the weekend of November 28 and 29, 2026, prior to Monday, November 30—the employee qualifies for the 100% holiday pay if present at work or on paid leave on the workday immediately preceding that non-working day or rest day.
Work Scenario on November 30, 2026 (Bonifacio Day) | Official DOLE Wage Computation Formula | Effective Rate Multiplier |
|---|---|---|
Employee did not work | Basic Wage×100% | 1.00× daily basic wage |
Worked for the first 8 hours (ordinary workday) | Basic Wage×200% | 2.00× daily basic wage |
Worked in excess of 8 hours (ordinary workday overtime) | Hourly Rate of Basic Wage×200%×130%×Hours Worked | 2.60× base hourly rate |
Worked for the first 8 hours on a scheduled rest day | Basic Wage×200%×130% | 2.60× daily basic wage |
Worked in excess of 8 hours on a scheduled rest day | Hourly Rate of Basic Wage×200%×130%×130%×Hours Worked | 3.38× base hourly rate |
Employees who render work during the first eight hours on Monday, November 30, 2026, are entitled to double pay, calculated as 200% of their basic daily wage. If an employee works beyond eight hours on this regular holiday, the employer must pay an additional 30% overtime premium on the regular holiday hourly rate (Hourly Rate of Basic Wage×200%×130%×Number of Hours Worked), which equates to 260% of the employee's base hourly rate for each overtime hour. Furthermore, if Monday, November 30, 2026, falls on an employee's scheduled rest day and the employee reports for work, the employer must pay an additional 30% premium on top of the 200% regular holiday rate (Basic Wage×200%×130%), totaling 260% of the basic daily wage for the first eight hours. Overtime work beyond eight hours on a regular holiday that also falls on a scheduled rest day compounds a second 30% multiplier (Hourly Rate of Basic Wage×200%×130%×130%×Number of Hours Worked), reaching 338% of the base hourly rate per overtime hour.
Comparative Payroll Computation Guide
To illustrate the exact mathematical application of DOLE Labor Advisory No. 18, Series of 2026, the table below demonstrates the statutory computations using an illustrative baseline daily basic wage of PHP 1,000.00 for an eight-hour shift, corresponding to a base hourly rate of PHP 125.00 (PHP 1,000.00÷8 hours).
Holiday Classification & Date | Work Scenario | Calculation Using Illustrative PHP 1,000 Daily Wage (PHP 125/hr) | Total Statutory Pay |
|---|---|---|---|
Special Non-Working Day (Nov 1 or Nov 2, 2026) | Unworked day (no company policy/CBA override) | PHP 1,000.00×0% | PHP 0.00 |
Special Non-Working Day (Nov 1 or Nov 2, 2026) | Worked 8 hours on an ordinary workday | PHP 1,000.00×130% | PHP 1,300.00 |
Special Non-Working Day (Nov 1 or Nov 2, 2026) | Worked 10 hours on an ordinary workday (8 hrs + 2 hrs OT) | (PHP 1,000.00×130%)+(PHP 125.00×130%×130%×2) | PHP 1,722.50 |
Special Non-Working Day (Nov 1 or Nov 2, 2026) | Worked 8 hours on a scheduled rest day | PHP 1,000.00×150% | PHP 1,500.00 |
Special Non-Working Day (Nov 1 or Nov 2, 2026) | Worked 10 hours on a scheduled rest day (8 hrs + 2 hrs OT) | (PHP 1,000.00×150%)+(PHP 125.00×150%×130%×2) | PHP 1,987.50 |
Regular Holiday (Nov 30, 2026) | Unworked day (qualified on preceding workday) | PHP 1,000.00×100% | PHP 1,000.00 |
Regular Holiday (Nov 30, 2026) | Worked 8 hours on an ordinary workday | PHP 1,000.00×200% | PHP 2,000.00 |
Regular Holiday (Nov 30, 2026) | Worked 10 hours on an ordinary workday (8 hrs + 2 hrs OT) | (PHP 1,000.00×200%)+(PHP 125.00×200%×130%×2) | PHP 2,650.00 |
Regular Holiday (Nov 30, 2026) | Worked 8 hours on a scheduled rest day | PHP 1,000.00×200%×130% | PHP 2,600.00 |
Regular Holiday (Nov 30, 2026) | Worked 10 hours on a scheduled rest day (8 hrs + 2 hrs OT) | (PHP 1,000.00×200%×130%)+(PHP 125.00×200%×130%×130%×2) | PHP 3,445.00 |
Compliance Summary for Payroll Administration
Accurate execution of the November 2026 payroll cycle requires strict differentiation between the consecutive Special (Non-Working) Days on November 1 and 2, 2026, and the Regular Holiday on November 30, 2026, as mandated by DOLE Labor Advisory No. 18, Series of 2026. Payroll teams must verify individual employee shift rosters to determine whether Sunday, November 1, or Mondays, November 2 and November 30, coincide with designated rest days, ensuring that the 150% rest-day special rate and 260% rest-day regular holiday rate are applied accurately alongside multiplicative 130% overtime premiums.