The Department of Labor and Employment (DOLE) reminded employers on Monday about New Year’s pay.

1 January, which falls on Wednesday, is a regular holiday. This means that if the employee does not work, the employer shall pay 100 percent of the worker’s wage for that day, provided that the employee reports to work or is on leave 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 scheduled rest day of the employee, the employee shall be entitled to holiday pay if the worker reports to work or is on leave 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 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.

Meanwhile, 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 on the 200 percent.

Additionally, 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.