| CIRCULAR NO. : | 2026 – 017 |
| TO : | PMAP MEMBERS |
| DATE : | 19 March 2026 |
| SUBJECT : | Labor Advisory No. 05 – 26 Payment of Wages for the Regular Holidays on 02 Apr (Maundy Thurs), 03 Apr (Good Friday), & 09 Apr (Araw ng Kagitingan), and Special (Non-Working) Day on 04 Apr (Black Saturday) |
Dear PMAPer,
The Department of Labor and Employment (DOLE) issued Labor Advisory No. 05 series of 2026, reminding employers to properly compensate workers who report for duty on April 2 (Maundy Thursday), April 3 (Good Friday), and April 9 (Araw ng Kagitingan) – which are considered regular holidays – and April 4 (Black Saturday), which is a special non-working holiday.
To be entitled to 100% of their daily wage (basic wage × 100%) for that day, employees must have reported for work or been on paid leave on the last working day before the declared regular holiday.
For guidance on wage computation, please refer to the provisions outlined in DOLE Labor Advisory No. 04, Series of 2026.
Regular Holiday – April 02, 2026 (Thursday), April 03, 2026 (Friday), and April 09, 2026 (Thursday)
| 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 – April 04, 2026 (Saturday)
| 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) |
For reference, you may read and download the document below:
