| CIRCULAR NO. : | 2023 – 066 |
| TO : | PMAP MEMBERS |
| DATE : | 16 October 2023 |
| SUBJECT : | PRESIDENTIAL PROCLAMATION No. 368 s. 2023 DECLARING THE REGULAR HOLIDAYS AND SPECIAL (NON-WORKING) DAYS FOR THE YEAR 2024 |
Dear PMAPer,
The following Proclamation No. 368, series of 2023 released by the Office of the President, contains information on President Marcos’ declaration of the days identified as regular or special holidays for year 2024. This is in reference to the amended Section 26, Chapter 7, Book I, of Executive Order No. 292 of Republic Act 9242, otherwise known as the Administrative Code of 1987.
Regular Holidays are days when employees are paid 100% of their daily rate even if they do not report to work. On the other hand, Special Non-working Holidays refer to days when employees are not paid if they do not report to work. When employees work during Special Non-Working Holidays, they are entitled to receive more than their regular rate for the day. Please refer to the table of computation below.
Regular Holidays
| Employee’s Work Hours | Computation of Holiday Pay |
| 1. Did Not Work | (Basic Wage x 100%) |
| 2. Worked for 8 Hours | (Basic Wage x 200%) |
| 3. Worked Excess of 8 Hours | (Hourly rate of the basic wage x 200% x 130% x number of hours worked) |
| 4. Work on Holiday that is also Employee’s Rest Day | (Basic Wage x 200% x 130%) |
| 5. Work Done In Excess of 8 Hours During a Holiday that is also Employee’s Rest Day | (Hourly rate of the basic daily wage x 200% x 130% x 130% x number of hours worked) |
Special (Non-working) Day
| Employee’s Work Hours | Computation of Holiday Pay |
| 1. Did Not Work | No Work, No Pay |
| 2. Worked for 8 Hours | (Basic Wage x 130%) |
| 3. Worked Excess of 8 Hours | (Hourly rate of the basic wage x 130% x 130% x number of hours worked) |
| 4. Work on Holiday that is also Employee’s Rest Day | (Basic Wage x 150%) |
| 5. Work Done In Excess of 8 Hours During a Holiday that is also Employee’s Rest Day | (Hourly rate of the basic wage x 150% x 130% x number of hours worked) |
For reference, you may read and download the file below:
