The DOLE 260% Wage Multiplier
Under Article 94 of the Labor Code, an employee who works on a Regular Holiday that also falls on their scheduled Rest Day is entitled to 260% of their daily basic wage for the first 8 hours (Basic 100% + Holiday Premium 100% + Rest Day Premium 60% of 200%).
Worked Payroll Example (Daily Rate = ₱800)
- Unworked on Holiday + Rest Day: 100% of Daily Wage = ₱800.00.
- Worked first 8 hours on Holiday + Rest Day: 260% × ₱800 = ₱2,080.00.
- Overtime (per hour beyond 8 hours): Hourly Rate (₱100) × 260% × 130% = ₱338.00 per OT hour.
Calculate your multi-holiday payroll with our DOLE Holiday Pay & Overtime Calculator.