The Department of Labor and Employment (DOLE) has set pay guides for holidays in December.

Under Proclamation No. 368, the DOLE said 8 December (Feast of the Immaculate Conception of Mary), 24 December (Christmas Eve), and 31 December (Last Day of the Year) are special non-working days.

The "no work, no pay" principle shall apply on these three days.

For work done during the special day, the employer shall pay the employee an additional 30 percent of the basic wage for the first eight hours of work.

For work done over eight hours, the employer shall pay the employee an additional 30 percent of the hourly rate for that day.

For work done during the special day that also falls on the employee's rest day, the employer shall pay the employee an additional 50 percent of the basic wage for the first eight hours.

Additionally, for work done more than 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 for that day.

Meanwhile, 25 December (Christmas Day) and 30 December (Rizal Day) are regular holidays.

If the employee does not work, the employer shall pay 100 percent of the employee's wage for that day, provided that the employee reports to work or is on leave of absence with pay on the day immediately preceding the regular holiday.

Where the day immediately preceding the regular holiday is a non-working day in the establishment or the rest day of the employee, he or she shall be entitled to holiday pay if the employee reports to work or is on leave of absence with pay on the day immediately preceding the non-working day or rest day.

For work done during the regular holiday, the employer shall pay a total of 200 percent of the employee's wage for that day for the first eight hours.

For work done in excess of eight hours, the employer shall pay the employee an additional 30 percent of the hourly rate for that day.

For work done during a regular holiday that also falls on the employee's rest day, the employer shall pay the employee an additional 30 percent of the basic wage.

Moreover, for work done in excess of eight hours during a regular holiday that also falls on the employee's rest day, the employer shall pay the employee an additional 30 percent of the hourly rate for that day.