The Department of Labor and Employment (DOLE) has officially announced the pay rules for the upcoming special non-working holiday on December 8, 2025. This date marks the nationwide celebration of the Feast of the Immaculate Conception of Mary.
Understanding the Holiday Pay Rates
According to Labor Advisory No. 17-2025, employees who work on this special non-working day are entitled to specific premium pay. For the first eight hours of work, employers must pay an additional 30 percent of the employee's basic wage.
If an employee works beyond the regular eight hours, the overtime pay calculation also includes a premium. Overtime work performed on December 8 will be paid an additional 30 percent of the hourly rate on top of the standard overtime pay.
Higher Pay for Work on a Rest Day
A significantly higher rate applies when the special non-working day coincides with an employee's scheduled rest day. In this scenario, the pay for the first eight hours jumps to an additional 50 percent of the basic wage.
Overtime work on this combined special and rest day will still be compensated with an additional 30 percent of the hourly rate for overtime.
"No Work, No Pay" Principle Applies
The advisory reiterates that the "no work, no pay" principle is in effect for this holiday. This means employees who do not report for work on December 8 are not entitled to any payment for that day.
However, DOLE provided an important exception. The rule does not apply if a company has a favorable policy, established practice, or a collective bargaining agreement (CBA) that grants payment even for unworked special days.
The legal basis for the holiday is Proclamation No. 727, which was issued to declare December 8, 2025, as a special non-working day across the entire Philippines in observance of the religious feast.
