DOLE Handbook on Workers’ Statutory Monetary Benefits (2024 Edition): Free PDF Download and Full Summary
Last materially reviewed: September 10, 2026
The Handbook on Workers’ Statutory Monetary Benefits is the Philippine government’s own summary of what every covered private-sector worker must be paid. It is written and published by the Bureau of Working Conditions (BWC) of the Department of Labor and Employment, it is free, it is marked “not for sale” — and most workers and small employers have never seen it.
This page hosts the 2024 Edition as a free download and summarises every benefit in it — every pay multiplier, coverage rule, leave entitlement and computation formula — so you can find the rule you need without opening 81 pages of PDF.
Free download — no email required
Download the handbook
Handbook on Workers’ Statutory Monetary Benefits, 2024 Edition
Department of Labor and Employment – Bureau of Working Conditions · PDF · 81 pages · English · published 2024
Download the DOLE handbook (PDF)
Mirrored here for reliable access. The official copy is published by the Bureau of Working Conditions; the handbook may not be reproduced for commercial purposes without BWC’s written permission.
You do not need to open the PDF to find an answer. Every pay multiplier, coverage rule, leave entitlement and computation formula in the handbook is set out in full further down this page, together with the two contribution figures that have changed since the 2024 edition went to print.
Direct Answer
The Handbook on Workers’ Statutory Monetary Benefits is a free reference published by the DOLE Bureau of Working Conditions that sets out the minimum wage rules, pay multipliers, leave entitlements, 13th-month pay, separation pay, retirement pay and social-benefit programmes that apply to private-sector employees in the Philippines. The current edition is the 2024 Edition, which added direct links to the regional wage orders and integrated DOLE Department Order No. 242, Series of 2024, the revised rules on service charges under Republic Act No. 11360.
It is a compliance guide, not a statute. It restates the Labor Code, the special leave laws and the agency issuances in plain terms, and it is the document DOLE labour inspectors, HR teams and workers most often reach for when they need the standard figure rather than the argument.
What is on this page
The handbook runs to 81 pages across nineteen chapters. Everything in it that carries a rate, a formula, a coverage rule or a deadline is summarised below. Jump straight to what you need.
- Download the handbook — the official DOLE PDF, free and ungated
- Direct answer — what the handbook is, and which edition is current
- Coverage — which benefits apply to which establishments, and who is excluded
- The pay multipliers, in full — every rate for rest days, special days, regular holidays, night shift and overtime
- Regular holidays and special days — the twelve regular holidays, the special days, and the special (working) day trap
- The formulas — 13th-month pay, separation pay, retirement pay and service incentive leave conversion
- Statutory leave, side by side — six leave benefits with their paid days and conditions
- EEMR factors — converting a daily rate into a monthly salary
- What changed in the 2024 edition — wage-order links and the new service-charge rules
- What has changed since the 2024 edition went to print — the SSS and PhilHealth figures to watch
- What the handbook does not cover — and where to look instead
- How to use it when something is wrong on your payslip — seven steps from complaint to claim
- Frequently asked questions
- Sources and official references
Coverage: which benefits apply to which establishments
The single most useful page in the handbook is the coverage matrix, because a benefit that does not cover the worker cannot be claimed no matter how the arithmetic works out. Small retail and service establishments are the main exception in Philippine labour standards.
| Labor standard | Retail & service, 1–5 workers | Retail & service, 1–9 workers | Non-agriculture & agriculture |
|---|---|---|---|
| Minimum wage | Applies | Applies | Applies |
| Holiday pay | Not applicable | Not applicable | Applies |
| Premium pay | Applies | Applies | Applies |
| Overtime pay | Applies | Applies | Applies |
| Night shift differential | Not applicable | Applies | Applies |
| Service charges | Applies | Applies | Applies |
| Service incentive leave | Not applicable | Not applicable | Applies |
| Maternity, paternity, parental, VAWC and special leave for women | Applies | Applies | Applies |
| 13th-month pay | Applies | Applies | Applies |
| Separation pay | Applies | Applies | Applies |
| Retirement pay | Not applicable | Not applicable* | Applies |
| ECC, PhilHealth, SSS and Pag-IBIG benefits | Applies | Applies | Applies |
*Retirement pay does not apply to retail, service and agricultural establishments or operations regularly employing not more than ten employees.
Separately from establishment size, several benefits exclude government employees, managerial employees, officers and members of a managerial staff, field personnel whose hours cannot be determined with reasonable certainty, kasambahay and persons in the personal service of another, and workers paid by results. The handbook spells out the four-part test for a managerial employee and the four-part test for a managerial staff officer, which matters because a job title alone never settles the question. For the wider compliance view, see the LaborCode mandatory employee benefits checklist.
The pay multipliers, in full
This is the table people most often screenshot. Multiply the applicable daily wage — or the hourly rate, for the night-shift and overtime rows — by the factor shown.
First eight hours, day shift
| Work performed on | Factor | Equivalent pay |
|---|---|---|
| Ordinary day | 1.0 | 100% |
| Sunday or rest day | 1.3 | 130% |
| Special (non-working) day | 1.3 | 130% |
| Special (non-working) day falling on a rest day | 1.5 | 150% |
| Double special (non-working) day | 1.5 | 150% |
| Double special (non-working) day falling on a rest day | 1.95 | 195% |
| Regular holiday | 2.0 | 200% |
| Regular holiday falling on a rest day | 2.6 | 260% |
| Double regular holiday | 3.0 | 300% |
| Double regular holiday falling on a rest day | 3.9 | 390% |
Night shift — add 10% for hours between 10:00 p.m. and 6:00 a.m.
| Night-shift work performed on | Computation | Equivalent pay |
|---|---|---|
| Ordinary day | 1 × 1.1 | 110% |
| Rest day | 1.3 × 1.1 | 143% |
| Special (non-working) day | 1.3 × 1.1 | 143% |
| Special (non-working) day on a rest day | 1.5 × 1.1 | 165% |
| Double special (non-working) day | 1.5 × 1.1 | 165% |
| Double special day on a rest day | 1.95 × 1.1 | 214.5% |
| Regular holiday | 2 × 1.1 | 220% |
| Regular holiday on a rest day | 2.6 × 1.1 | 286% |
| Double holiday | 3 × 1.1 | 330% |
| Double holiday on a rest day | 3.9 × 1.1 | 429% |
Overtime — work beyond eight hours
| Overtime performed on | Computation | Equivalent pay |
|---|---|---|
| Ordinary day | 1 × 1.25 | 125% |
| Rest day | 1.3 × 1.3 | 169% |
| Special (non-working) day | 1.3 × 1.3 | 169% |
| Special (non-working) day on a rest day | 1.5 × 1.3 | 195% |
| Double special (non-working) day | 1.5 × 1.3 | 195% |
| Double special day on a rest day | 1.95 × 1.3 | 253.5% |
| Regular holiday | 2 × 1.3 | 260% |
| Regular holiday on a rest day | 2.6 × 1.3 | 338% |
| Double holiday | 3 × 1.3 | 390% |
| Double holiday on a rest day | 3.9 × 1.3 | 507% |
Night shift and overtime together
| Night-shift overtime performed on | Computation | Equivalent pay |
|---|---|---|
| Ordinary day | 1 × 1.1 × 1.25 | 137.5% |
| Rest day | 1.3 × 1.1 × 1.3 | 185.9% |
| Special (non-working) day | 1.3 × 1.1 × 1.3 | 185.9% |
| Special (non-working) day on a rest day | 1.5 × 1.1 × 1.3 | 214.5% |
| Double special (non-working) day | 1.5 × 1.1 × 1.3 | 214.5% |
| Double special day on a rest day | 1.95 × 1.1 × 1.3 | 278.85% |
| Regular holiday | 2 × 1.1 × 1.3 | 286% |
| Regular holiday on a rest day | 2.6 × 1.1 × 1.3 | 371.8% |
| Double holiday | 3 × 1.1 × 1.3 | 429% |
| Double holiday on a rest day | 3.9 × 1.1 × 1.3 | 557.7% |
To apply these to a specific payslip, use the LaborCode guides on holiday pay, premium pay, overtime pay and night shift differential, each of which carries a calculator.
The twelve regular holidays and the special days
The handbook lists the regular holidays as New Year’s Day (January 1), Maundy Thursday, Good Friday, Eidul Fitr, Eidul Adha, Araw ng Kagitingan (April 9), Labor Day (May 1), Independence Day (June 12), National Heroes Day (last Monday of August), Bonifacio Day (November 30), Christmas Day (December 25) and Rizal Day (December 30). Five of those move each year and are fixed by presidential proclamation.
The special (non-working) days are Ninoy Aquino Day (August 21), All Saints’ Day (November 1), the Feast of the Immaculate Conception (December 8) and the Last Day of the Year (December 31), with Chinese New Year, Black Saturday, All Souls’ Day (November 2) and Christmas Eve (December 24) traditionally declared in addition.
Two practical points the handbook makes and payroll teams routinely miss. First, on a declared special (working) day no premium is due at all — the day is treated as an ordinary workday. Second, although Article 94(c) of the Labor Code treats election day as a holiday, presidential proclamations have in practice declared recent national, local and barangay elections as special (non-working) days, which carry a different rate.
The formulas the handbook actually settles
| Benefit | Statutory minimum formula | The detail that decides disputes |
|---|---|---|
| 13th-month pay | Total basic salary earned in the calendar year ÷ 12 | Basic salary excludes overtime, premium, night differential, holiday pay, COLA and the cash value of unused leave — unless the employer has treated them as part of basic salary by agreement, policy or practice. Commissions are not part of basic salary where a fixed wage is also paid. Payable not later than 24 December, with no exemption or deferment allowed. |
| Separation pay (half-month rule) | ½ month pay × years of service | Applies to retrenchment, closure not due to serious losses, disease not curable within six months, a security guard without assignment for six months and a contractor’s worker without assignment for three months. A fraction of at least six months counts as a whole year, and the total is never less than one month’s pay. |
| Separation pay (one-month rule) | 1 month pay × years of service | Applies to installation of labor-saving devices, redundancy, impossible reinstatement not attributable to the employer’s fault, and a security guard separated by reason of age. The salary base includes regular allowances, not the bare basic salary. |
| Retirement pay | Daily rate × 22.5 days × years of service | The 22.5 days is 15 days’ salary + 5 days’ service incentive leave + 2.5 days (one-twelfth of the 13th-month pay). COLA is excluded. Age 60 to 65 with at least five years of service; the compulsory age is 50 for underground and surface mine employees and 55 for licensed racehorse jockeys. |
| Service incentive leave conversion | Daily salary rate at commutation × accrued unused SIL | The handbook works a full example: an employee hired 1 January 2023 who resigns on 1 March 2024 has 5.833 days accrued (5 days for 2023 plus 2/12 × 5 for January and February 2024). |
Each of these has a dedicated LaborCode guide and calculator: 13th-month pay, separation pay, retirement pay and service incentive leave.
Statutory leave, side by side
| Leave | Legal basis | Paid days | Core condition |
|---|---|---|---|
| Service incentive leave | Article 95, Labor Code | 5 days | At least one year of service, counting authorised absences, unworked rest days and paid regular holidays |
| Maternity leave | RA 11210 | 105 days for live childbirth; 120 days for a qualified solo parent; 60 days for miscarriage or emergency termination of pregnancy; an optional further 30 days without pay | At least three monthly SSS contributions in the 12-month period immediately preceding the semester of the contingency, plus notice to the employer. Up to seven days may be allocated to the child’s father, married to the mother or not, on top of his own paternity leave. |
| Paternity leave | RA 8187 | 7 days | Married male employee cohabiting with his wife, for each of the first four deliveries; not convertible to cash |
| Parental leave for solo parents | RA 8972 as amended by RA 11861 | 7 working days a year | At least six months of service, notice to the employer and a valid Solo Parent Identification Card |
| Leave for victims of VAWC | RA 9262 | Up to 10 days, extendible under a protection order | A certification from the punong barangay, barangay kagawad, prosecutor or Clerk of Court that a VAWC action is pending — and nothing more |
| Special leave for women | RA 9710 | Up to 2 months (60 calendar days) per surgery | At least six months aggregate service in the last 12 months, an application filed with the employer, and surgery for a gynecological disorder certified by a competent physician |
The handbook also settles an overlap question that comes up in HR practice: where special leave for women and maternity leave cover the same days, the employee receives full pay for each day once, not twice, and is entitled to the difference where one benefit is larger. The LaborCode leave benefits hub separates each law’s eligibility and documentation rules in more detail.
EEMR: converting a daily rate into a monthly salary
The Estimated Equivalent Monthly Rate is where wage disputes about monthly-paid staff usually start. The formula is EEMR = Applicable Daily Rate × factor ÷ 12 months, and the factor depends on which days the employee is paid for.
| Situation | Factor | Made up of |
|---|---|---|
| Monthly-paid: paid on rest days, special days and regular holidays even when unworked | 365.0 | 293 ordinary working days + 52 rest days + 12 regular holidays + 8 special (non-working) days |
| Daily-paid: required to work every day, including rest days, special days and regular holidays | 395.0 | 293 ordinary working days + 67.6 rest days (52 × 1.3) + 24 regular holidays (12 × 2) + 10.4 special days (8 × 1.3) |
| Daily-paid: not paid on Sundays or rest days | 313.0 | 293 ordinary working days + 12 regular holidays + 8 special days (use 305 if the special days are not considered paid) |
| Daily-paid: not paid on Saturdays and Sundays or rest days | 261.0 | 241 ordinary working days + 12 regular holidays + 8 special days (use 253 if the special days are not considered paid) |
The handbook is explicit that these are suggestions used as guides, that the breakdown shifts with the holidays proclaimed for the year, and that a leap year adds one day. A monthly-paid employee is one paid for every day of the month including unworked rest days, special days and regular holidays; a daily-paid employee is paid for days actually worked plus unworked regular holidays.
What changed in the 2024 edition
The Secretary’s message identifies three changes from the 2023 edition:
- Direct links to the current wage orders. Instead of printing regional rates that go stale within months, the 2024 edition links each region to its National Wages and Productivity Commission page, and to the NWPC statistics page that is updated monthly. The same approach is used for kasambahay wages.
- DOLE Department Order No. 242, Series of 2024, issued 1 February 2024, which revised the implementing rules of Article 96 of the Labor Code as amended by RA 11360, expanding the coverage and distribution of service charges. Covered establishments are those that collect service charges for work or services they offer, and all collections are distributed completely and equally among covered employees based on actual hours or days worked, at intervals of not more than 16 days.
- Updated DOLE Regional Office contact details and an expanded frequently-asked-questions treatment of eligibility, duration and computation.
What has changed since the 2024 edition went to print
A handbook dated 2024 is still the current edition, but two contribution figures inside it have been overtaken. Check these against the agencies’ own tables before running payroll.
| Item | As printed in the 2024 handbook | Current position |
|---|---|---|
| SSS contributions | Minimum monthly salary credit PHP 4,000 and maximum PHP 30,000, effective January 2023 under SSS Circular No. 2022-033 | From January 2025 the contribution rate rose to 15%, with the minimum MSC at PHP 5,000 and the maximum at PHP 35,000 — the final step of the reforms under RA 11199, as announced by the Social Security System. |
| PhilHealth premiums | 5.00% for 2024 to 2025, on an income floor of PHP 10,000 and a ceiling of PHP 100,000 — PHP 500 to PHP 5,000 a month, shared equally by employer and employee | PhilHealth has set the premium rate at 5% for 2026 as well, keeping the PHP 500 floor and PHP 5,000 ceiling, per the Philippine Information Agency. |
| Regional minimum wage rates | Not printed — the handbook links to each regional board instead | Wage orders are issued continuously by the Regional Tripartite Wages and Productivity Boards. Always read the current order for the region, industry and establishment size, through the NWPC or the LaborCode minimum wage guide. |
The Employees’ Compensation and Pag-IBIG figures in the handbook — the PHP 10 or PHP 30 monthly EC contribution paid by the employer, the PHP 30,000 funeral benefit, the PHP 1,000 monthly carers’ allowance, and the Pag-IBIG 1%/2% employee and 2% employer rates on a maximum fund salary of PHP 10,000 — are unchanged as printed. See the LaborCode Pag-IBIG contribution guide for the employer-side detail.
What the handbook does not cover
Knowing the handbook’s limits saves time. It is a labour-standards reference, so it is silent on a great deal that workers ask about.
- Termination for just cause and dismissal procedure. The handbook covers separation pay for authorised causes only. Just-cause dismissal, the twin-notice rule and illegal dismissal remedies are elsewhere — see authorised-cause termination procedure.
- Actual peso wage rates. The 2024 edition deliberately links out rather than printing regional figures.
- Occupational safety and health. RA 11058 and the OSH Standards are a separate body of rules — see RA 11058.
- How to file a claim. The handbook gives you the office directory, not the procedure. For that, see how to file SEnA.
- Payslip content and final pay timing. These sit in separate labor advisories — see payslip requirements and final pay after resignation.
- OFW and sea-based employment terms. Land-based and sea-based overseas workers are governed largely by their own standard employment contracts and by migrant-worker legislation — see the OFW hub.
- Income-tax computation. The handbook states the exemptions but not the brackets — see withholding tax on salary.
How to use the handbook when something is wrong on your payslip
- Name the benefit. “My pay is short” goes nowhere. “I worked eight hours on a regular holiday that fell on my rest day and was paid 200%, not 260%” is a claim.
- Check coverage first. Open the coverage matrix above, then the exclusions in the relevant chapter. If the establishment is a retail or service business regularly employing fewer than ten workers, holiday pay and service incentive leave may not apply at all.
- Find the multiplier or formula. Use the tables on this page, or the corresponding chapter in the PDF.
- Write the computation out. Daily rate, hours, the day’s classification, the factor, the result. A written computation is what turns a complaint into something an employer, a conciliator or a labour arbiter can respond to.
- Preserve the evidence. Payslips, time records, schedules, the employment contract, the company handbook or CBA, and contribution records from SSS, PhilHealth and Pag-IBIG.
- Ask the employer in writing for the legal basis and the computation used. Many discrepancies are payroll errors that are corrected once the arithmetic is put on paper.
- Escalate through the right channel. Labour-standards money claims usually start with the Single Entry Approach at the DOLE office with jurisdiction over the workplace. Contribution problems go to SSS, PhilHealth or Pag-IBIG directly, which have their own enforcement systems.
The handbook’s directory of DOLE Regional Offices and NCR Field Offices, at pages 64 and 65, gives the address, telephone number and email of every office, plus the DOLE Hotline 1349.
Frequently Asked Questions
What is the Handbook on Workers’ Statutory Monetary Benefits?
It is a free reference published by the Bureau of Working Conditions of the Department of Labor and Employment that summarises the minimum monetary benefits owed to private-sector employees in the Philippines — minimum wage, holiday pay, premium pay, overtime, night shift differential, service charges, service incentive leave, the statutory leaves, 13th-month pay, separation pay, retirement pay, and the ECC, PhilHealth, SSS and Pag-IBIG programmes.
What is the latest edition of the DOLE handbook?
The 2024 Edition, published by the Bureau of Working Conditions in Intramuros, Manila. It updated the 2023 edition with links to current wage orders and with DOLE Department Order No. 242, Series of 2024, on service charges. Two contribution figures inside it — the SSS salary credits and the PhilHealth rate year — have since been superseded; both are set out in the section above.
Is the handbook free to download?
Yes. It is published by the government, marked “not for sale”, and free to read and share. It may not be reproduced for commercial purposes without the written permission of the Bureau of Working Conditions. Nothing on this page is gated behind a form.
Is the handbook the same as the Labor Code?
No. The Labor Code is the statute; the handbook is DOLE’s plain-language guide to the labour-standards portion of it, together with the special leave laws and the agency issuances that implement them. Where the two appear to differ, the law and its implementing rules control. The full statute is set out in the LaborCode Labor Code library.
How much is holiday pay if I work on a regular holiday?
At least 200% of the daily wage for the first eight hours. If that regular holiday also falls on your rest day, the rate is 260%. If you do not work on a regular holiday, you are still entitled to 100% of the wage for that day, provided you were present or on paid leave on the workday immediately preceding it.
How is 13th-month pay computed?
Total basic salary earned during the calendar year divided by 12. The handbook works an example: an employee who earned PHP 184,219.96 in basic salary over the year — after one month with ten days of unpaid leave and another with one — receives PHP 15,351.66. It must be paid not later than 24 December, and employers report compliance to DOLE not later than 15 January.
Who is not covered by holiday pay and service incentive leave?
Government employees; employees of retail and service establishments regularly employing fewer than ten workers; kasambahay and persons in the personal service of another; managerial employees and officers or members of a managerial staff who meet the tests in the handbook; and field personnel and others whose time and performance are unsupervised. Service incentive leave additionally excludes workers already enjoying that benefit or vacation leave with pay of at least five days.
Does the handbook contain the current minimum wage rates?
No. The 2024 edition links to each Regional Tripartite Wages and Productivity Board instead, because wage orders change during the year. The National Wages and Productivity Commission updates the summary of regional daily minimum wage rates and kasambahay rates monthly.
What happens to an employer who underpays the minimum wage?
Under RA 8188, refusing or failing to pay a prescribed increase carries a fine of PHP 25,000 to PHP 100,000, imprisonment of two to four years, or both, and the employer is ordered to pay double the unpaid benefits. A person convicted is not entitled to probation, and where the violator is a company the imprisonment falls on its responsible officers.
Can an employer give less than what the handbook says?
No. Every figure in the handbook is a floor. A contract, company policy, established practice or collective bargaining agreement can give more, and where it does the better benefit applies — a benefit granted voluntarily and consistently can also become protected by the rule against diminution of benefits.
Sources and Official References
[1] Department of Labor and Employment – Bureau of Working Conditions, Handbook on Workers’ Statutory Monetary Benefits, 2024 Edition. Every rate, formula, coverage rule and worked example on this page is drawn from that handbook, downloadable above and published at bwc.dole.gov.ph. Also mirrored on the National Wages and Productivity Commission site.
[2] Labor Code of the Philippines, as amended — Articles 86, 87, 91–96, 124, 298–299 and 302, and the Omnibus Rules Implementing the Labor Code. DOLE Labor Code resources.
[3] DOLE Department Order No. 242, Series of 2024 — Revised Implementing Rules and Regulations of Article 96 of the Labor Code, as amended by RA 11360 (service charges), issued 1 February 2024.
[4] National Wages and Productivity Commission — current regional daily minimum wage rates and kasambahay rates, updated monthly. nwpc.dole.gov.ph/statistics.
[5] Social Security System — announcement of the 15% contribution rate and the revised monthly salary credits effective January 2025 under RA 11199. sss.gov.ph.
[6] Philippine Information Agency — PhilHealth’s 5% premium contribution rate for 2026 under RA 11223. pia.gov.ph.
[7] DOLE Establishment Report System — 13th-month compliance reports and termination reports. reports.dole.gov.ph.
Conclusion
The handbook is the closest thing the Philippines has to a single authoritative answer sheet for wage and benefit questions, and it costs nothing. Download it if you want the source document, but the working answers are on this page: start where DOLE does — with coverage, then the multiplier or formula, then the evidence.
Two habits keep you out of trouble. Re-read the coverage matrix before applying any rate, because most disputes that look like arithmetic are really coverage questions. And never copy a contribution table out of a PDF — wage orders, SSS salary credits and PhilHealth premiums move faster than any handbook edition, which is exactly why the 2024 edition stopped printing the wage rates at all.
For the compliance view across every benefit, continue with the Mandatory Employee Benefits Philippines checklist. To carry the rules and calculators with you, install the free LaborCode Navigator.
Disclaimer
This page provides general educational legal information and is not legal advice. The handbook is reproduced here for free public access and remains the work of the Bureau of Working Conditions, Department of Labor and Employment; LaborCode.ph is independent and is not a government agency, tribunal or law firm. Coverage, exemptions, rates and contribution tables change, and the correct answer in any particular case depends on the employee’s classification, employer, location, service record and the current agency issuances. Verify against the official sources cited above before acting.
