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Workers reporting for duty today, 31 December 2022, would just be entitled to their usual daily wage, the Department of Labor said yesterday.
"No premium pay is required since work performed on the said day is considered work on an ordinary working day," the DoLE said in an advisory.
Under Proclamation 1236 signed by former President Rodrigo Duterte in October last year, 31 December is a special working day.
However, workers are entitled to an additional 30 percent above their daily take-home pay on 2 January 2023.
"For work done during the special day, the employer shall pay the employee an additional 30 percent of the basic wage on the first eight hours of work," the advisory said.
For those who will be working on the said days, in excess of eight hours, they shall be paid an additional 30 percent of the hourly rate, it added.
If the employee reports to work during the special day that also falls on his rest day, the employer shall pay the employee an additional 50 percent of the basic wage on the first eight hours of work.
DoLE added that for work done 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.
On the other hand, if the worker did not report to work on said days, the "no-work, no-pay principle" shall apply.
"If the employee does not work, the "no work, no pay" principle shall apply unless there is a favorable company policy, practice or collective bargaining agreement granting payment on a special day," the DoLE added.
In Proclamation 90, President Ferdinand Marcos declared 2 January 2023 a special non-working day to allow Filipinos to have more time to spend with their families during the holiday season.