Payment of Wages for Regular Holidays, Special (Non-Working) Days and Special (Working) Day in 2027: Complete List and Pay Rules
Direct answer
The Philippines has 10 fixed-date regular holidays, 8 special non-working days and 1 special working day in 2027, under Proclamation No. 1427, series of 2026, signed September 8, 2026. Eid’l Fitr and Eid’l Adha will be added as regular holidays once their dates are proclaimed. DOLE Labor Advisory No. 17, series of 2026, released in late September 2026, sets the pay rules for these days: 200% of the daily wage for work on a regular holiday (Labor Code, Art. 94), 130% for work on a special non-working day (Art. 93), and ordinary pay on the February 25 special working day.
Below is the complete 2027 list sorted into the three legal categories, the pay rule for each, sample computations, and the 2027 dates where payroll needs extra care: the back-to-back Holy Week holidays, the Saturday holidays and the December cluster.
Key facts at a glance
| Item | Details |
|---|---|
| Holiday proclamation | Proclamation No. 1427, s. 2026, signed September 8, 2026 |
| DOLE pay rules | Labor Advisory No. 17, s. 2026, released in late September 2026 (reported September 30, 2026) |
| Regular holidays | 10 fixed dates, plus Eid’l Fitr and Eid’l Adha (to be proclaimed) |
| Special non-working days | 8 days |
| Special working day | 1 day: February 25 (EDSA People Power anniversary) |
| Who is covered | Private-sector employees covered by Labor Code holiday and premium pay rules |
Sources: Proclamation No. 1427, s. 2026 (Official Gazette), the Philippine Information Agency report on Proclamation No. 1427, and the Inquirer report on DOLE Labor Advisory No. 17. DOLE posts its advisories on the Bureau of Working Conditions labor advisories page.
2027 regular holidays
A regular holiday is paid even if unworked, subject to the attendance rule below. These are the 10 regular holidays with fixed 2027 dates:
| Date | Day | Holiday |
|---|---|---|
| January 1, 2027 | Friday | New Year’s Day |
| March 25, 2027 | Thursday | Maundy Thursday |
| March 26, 2027 | Friday | Good Friday |
| April 9, 2027 | Friday | Araw ng Kagitingan |
| May 1, 2027 | Saturday | Labor Day |
| June 12, 2027 | Saturday | Independence Day |
| August 30, 2027 | Monday | National Heroes Day |
| November 30, 2027 | Tuesday | Bonifacio Day |
| December 25, 2027 | Saturday | Christmas Day |
| December 30, 2027 | Thursday | Rizal Day |
Eid’l Fitr and Eid’l Adha are also regular holidays in 2027, but their dates are not yet fixed. Proclamation No. 1427 leaves them to separate proclamations once the dates are determined under the Islamic calendar. When each is proclaimed, the same regular-holiday pay rules apply, and DOLE usually issues a separate advisory.
2027 special non-working days
A special non-working day follows “no work, no pay” unless company policy or a CBA says otherwise. These are the 8 special non-working days for 2027:
| Date | Day | Occasion |
|---|---|---|
| February 6, 2027 | Saturday | Chinese New Year |
| March 27, 2027 | Saturday | Black Saturday |
| August 21, 2027 | Saturday | Ninoy Aquino Day |
| November 1, 2027 | Monday | All Saints’ Day |
| November 2, 2027 | Tuesday | All Souls’ Day |
| December 8, 2027 | Wednesday | Feast of the Immaculate Conception of Mary |
| December 24, 2027 | Friday | Christmas Eve |
| December 31, 2027 | Friday | Last Day of the Year |
2027 special working day
February 25, 2027 (Thursday), the EDSA People Power Revolution anniversary, is a special working day. It is commemorated, but it is not a day off. For pay, DOLE treats it as an ordinary working day: regular pay if you work, no premium, and no pay if you skip work unless company policy or a CBA grants it. See special working day pay rules for how it differs from a special non-working day.
Pay rules and sample computations under Labor Advisory No. 17-26
All samples below use an illustrative daily wage of ₱1,000 (hourly rate ₱125, based on an 8-hour day) so the multipliers are easy to follow. Replace ₱1,000 with your own basic daily wage. Overtime samples assume 2 hours of overtime.
For your own wage, day type, overtime and night hours, LaborCode.ph’s overtime, holiday and night differential pay calculator computes the combined statutory minimum automatically.
Regular holidays (January 1 to December 30, plus the two Eid holidays)
| Situation | Formula | Sample pay |
|---|---|---|
| Did not work (attendance rule met) | Daily wage × 100% | ₱1,000 |
| Worked first 8 hours | Daily wage × 200% | ₱2,000 |
| Worked 8 hours plus 2 overtime hours | ₱2,000 + (hourly rate × 200% × 130% × 2) | ₱2,000 + ₱650 = ₱2,650 |
| Worked 8 hours on a holiday that is also your rest day | Daily wage × 200% × 130% | ₱2,600 |
| Rest day holiday plus 2 overtime hours | ₱2,600 + (hourly rate × 200% × 130% × 130% × 2) | ₱2,600 + ₱845 = ₱3,445 |
The attendance rule for unworked holiday pay: you must report to work, or be on paid leave, on the workday immediately before the regular holiday. If that day is a non-working day of the establishment or your rest day, DOLE looks at the workday before that. Example: National Heroes Day falls on Monday, August 30, 2027. For an employee whose rest day is Sunday, the attendance rule looks to Saturday, August 28 (or to Friday, August 27 if Saturday is also a non-working day).
Special non-working days
| Situation | Formula | Sample pay |
|---|---|---|
| Did not work | No work, no pay, unless company policy, practice or CBA grants pay | ₱0 (or as policy grants) |
| Worked first 8 hours | Daily wage × 130% | ₱1,300 |
| Worked 8 hours plus 2 overtime hours | ₱1,300 + (hourly rate × 130% × 130% × 2) | ₱1,300 + ₱422.50 = ₱1,722.50 |
| Worked 8 hours on a special day that is also your rest day | Daily wage × 150% | ₱1,500 |
| Rest day special day plus 2 overtime hours | ₱1,500 + (hourly rate × 150% × 130% × 2) | ₱1,500 + ₱487.50 = ₱1,987.50 |
Basis for the rest-day rates: Labor Code, Article 93 provides that where special-holiday work “falls on the employee’s scheduled rest day, he shall be entitled to an additional compensation of at least fifty per cent (50%) of his regular wage” (150% in total), and Article 87 adds “at least thirty percent (30%)” of the rate for the first eight hours on each overtime hour. DOLE’s Handbook on Workers’ Statutory Monetary Benefits (2023 edition, Premium Pay and Overtime Pay sections) uses the same figures: 150% for a special day on a rest day, and hourly rate × 150% × 130% for overtime on that day.
Special working day (February 25)
| Situation | Formula | Sample pay |
|---|---|---|
| Did not work | No work, no pay, unless company policy, practice or CBA grants pay | ₱0 (or as policy grants) |
| Worked first 8 hours | Daily wage × 100% | ₱1,000 |
| Worked 8 hours plus 2 overtime hours | ₱1,000 + (hourly rate × 125% × 2) | ₱1,000 + ₱312.50 = ₱1,312.50 |
If February 25 is your scheduled rest day and you are asked to work, the ordinary rest-day premium applies, because the day is treated as an ordinary working day.
2027 dates that need special computation
1. Holy Week: two regular holidays in a row, then a special day
Maundy Thursday (March 25) and Good Friday (March 26) are successive regular holidays, followed by Black Saturday (March 27), a special non-working day. Under the Labor Code’s implementing rules (Book III, Rule IV, Section 10), an employee who is absent without pay on the day immediately before the first of two successive regular holidays is not paid for both, unless the employee works on the first holiday, in which case the second holiday is paid.
- Works Wednesday, March 24, rests Thursday and Friday: paid ₱1,000 + ₱1,000 = ₱2,000 for the two unworked holidays.
- Absent without pay on March 24, rests Thursday and Friday: no holiday pay for either day.
- Absent without pay on March 24 but works Maundy Thursday: ₱2,000 for working March 25, plus ₱1,000 holiday pay for March 26.
- Works Black Saturday, March 27, and Saturday is a rest day: ₱1,500 (special day on a rest day). If unworked: ₱0 unless policy grants pay.
For a Monday-to-Friday daily-paid employee who works Monday to Wednesday of Holy Week, the week totals ₱3,000 (three workdays) + ₱2,000 (two paid holidays) = ₱5,000, the same as an ordinary week, even though only three days were worked.
2. Saturday holidays: May 1, June 12 and December 25
Three regular holidays (Labor Day, Independence Day, Christmas Day) and three special non-working days (Chinese New Year, Black Saturday, Ninoy Aquino Day) fall on a Saturday in 2027. For six-day workers, these are ordinary holiday computations. For five-day workers whose Saturday is a rest day:
- Unworked regular holiday on a rest day: holiday pay under Article 94 is still due (₱1,000 in the sample), as the DOLE Handbook on Workers’ Statutory Monetary Benefits explains, subject to the attendance rule on the preceding Friday.
- Worked regular holiday on a rest day: 260% of the daily wage (₱2,600 in the sample).
- Unworked special day on a rest day: no pay; worked: 150% (₱1,500 in the sample).
Monthly-paid employees whose monthly rate already covers every day of the year (a 365-day factor) are already paid for unworked regular holidays in their monthly salary; the premium for actually working the holiday is still owed on top.
3. The December cluster: December 24, 25, 30 and 31
December 2027 alternates between special and regular days: December 24 (special, Friday), December 25 (regular, Saturday), December 30 (regular, Thursday) and December 31 (special, Friday). A retail or BPO employee with a Sunday rest day who works all four days for 8 hours is owed at least:
₱1,300 (Dec 24) + ₱2,000 (Dec 25) + ₱2,000 (Dec 30) + ₱1,300 (Dec 31) = ₱6,600, compared with ₱4,000 for four ordinary days. Payroll should code each date separately: the two special days use 130%, the two regular holidays use 200%.
4. Night shift on a holiday
Night shift differential under Article 86 is at least 10% of the regular wage for each hour worked between 10:00 p.m. and 6:00 a.m. DOLE’s Handbook on Workers’ Statutory Monetary Benefits (2023 edition, Night Shift Differential section) states that the minimum rate “varies according to the day the night shift work is performed” and lists “Regular holiday, night shift 2 x 1.1 = 2.2 or 220%”, so the 10% is computed on the holiday rate for hours that fall on a regular holiday. Only the hours on the holiday date itself get the holiday rate. Sample: an agent who works 12:00 a.m. to 8:00 a.m. on Christmas Day (December 25) works 8 holiday hours, 6 of them (12:00 a.m. to 6:00 a.m.) inside the night window: ₱2,000 holiday pay + (₱125 × 200% × 10% × 6 hours) = ₱2,000 + ₱150 = ₱2,150. A shift from 10:00 p.m. on December 25 to 6:00 a.m. on December 26 is different: only the first 2 hours fall on the holiday. See night shift differential computation for split shifts that cross midnight into an ordinary day.
5. Eid’l Fitr and Eid’l Adha
Because the two Eid dates will be proclaimed later, payroll calendars for 2027 should leave two regular-holiday slots open. If an Eid holiday lands on a date that is already a holiday or a rest day, check the DOLE advisory for that date before computing.
2027 long weekends
For a Monday-to-Friday worker, these holidays create breaks of three days or more:
| Dates | Days | Holidays involved |
|---|---|---|
| January 1–3 | Friday to Sunday | New Year’s Day |
| March 25–28 | Thursday to Sunday | Maundy Thursday, Good Friday, Black Saturday |
| April 9–11 | Friday to Sunday | Araw ng Kagitingan |
| August 28–30 | Saturday to Monday | National Heroes Day |
| October 30 – November 2 | Saturday to Tuesday | All Saints’ Day, All Souls’ Day |
| December 24–26 | Friday to Sunday | Christmas Eve, Christmas Day |
Who is covered by holiday pay
The advisory applies to private-sector employees covered by the Labor Code’s holiday and premium pay rules. Article 94 excludes retail and service establishments regularly employing fewer than ten workers from regular-holiday pay, and Article 82 excludes managerial employees, officers and members of the managerial staff, field personnel, family members dependent on the employer, workers paid by results under certain conditions, and persons in the personal service of another. Government employees follow Civil Service rules. Check whether an exclusion really applies before relying on it: see Article 82 exemptions and who qualifies as field personnel.
What to do now
If you are an employee
- Mark the 2027 dates and the day before each regular holiday. Avoid unpaid absences on March 24 if you want both Holy Week holidays paid.
- Keep your own record of hours worked on every holiday, including overtime and night hours.
- Check each payslip against the multipliers above. Your payslip should show holiday and premium pay separately.
- If the amount is short, raise it with HR or payroll in writing, attaching your time records.
- If it stays unpaid, file a Request for Assistance under the Single Entry Approach (SEnA) at the DOLE field or regional office covering your workplace. Under Article 228 of the Labor Code as amended by RA 10396, labor issues go through conciliation-mediation first. Bring your payslips, time records or schedule screenshots, the holiday dates involved and any written reply from HR.
- If SEnA fails, the claim is referred to the office with jurisdiction: the DOLE Regional Director for a simple wage claim of ₱5,000 or less per employee with no reinstatement claim (Labor Code, Art. 129), or a Labor Arbiter of the NLRC for larger claims or claims joined with illegal dismissal. See how to file a DOLE complaint. Money claims must be filed within three years from when they accrued (prescription of labor money claims), so each unpaid 2027 holiday has its own three-year clock.
If you are an employer or HR
- Load all 19 fixed 2027 dates into your payroll system now, coded as regular (200%), special non-working (130%) or special working (100%), and leave two regular-holiday slots for the Eid dates.
- Set rest-day combinations correctly: 260% for a regular holiday on a rest day, 150% for a special day on a rest day.
- Apply the Holy Week successive-holiday rule and the attendance rule consistently, and document absences on March 24.
- Announce early whether unworked special days will be paid under company policy, and whether operations run on December 24 and 31.
- Keep time records for every holiday worked; in a money claim, the employer bears the burden of proving payment.
Legal basis
- Proclamation No. 1427, s. 2026 declares the 2027 regular holidays, special non-working days and special working day.
- Republic Act No. 9492 lists the national regular holidays and special days and allows the President to adjust certain dates.
- Labor Code, Article 94 grants regular-holiday pay and the 200% rate for holiday work; Article 93 covers rest-day and special-day premiums, including at least 150% for a special day that falls on the rest day; Article 87 covers overtime; Article 86 covers night shift differential. Read them in our Labor Code Book Three, Title I library page.
- DOLE Labor Advisory No. 17, s. 2026 sets the 2027 pay rules described above.
Frequently asked questions
How many holidays are there in the Philippines in 2027?
Proclamation No. 1427, s. 2026 sets 10 regular holidays with fixed dates, 8 special non-working days and 1 special working day (February 25). Eid’l Fitr and Eid’l Adha will be added as regular holidays once proclaimed, bringing the regular holidays to 12.
What is the pay rate for working on a regular holiday in 2027?
200% of the basic daily wage for the first eight hours. If the regular holiday is also the employee’s rest day, the rate is 260% (200% × 130%). Each overtime hour gets an additional 30% of the hourly rate for that day.
Is February 25, 2027 a holiday?
February 25, 2027, the EDSA People Power Revolution anniversary, is a special working day. It is an ordinary working day for pay purposes: 100% of the daily wage for work, no premium, and no pay if the employee does not work, unless company policy or a CBA grants it.
Do I get paid on a special non-working day if I do not work?
No, under the no work, no pay principle, unless a company policy, practice or collective bargaining agreement grants payment. If you work, you get 130% of your daily wage for the first eight hours, or 150% if it is also your rest day.
Am I paid for both Maundy Thursday and Good Friday 2027 if I am absent on March 24?
Not automatically. Under the Labor Code’s implementing rules, an employee who is absent without pay on the day before two successive regular holidays is not paid for both, unless the employee works on the first holiday, in which case the second holiday is paid.
When are Eid’l Fitr and Eid’l Adha in 2027?
Not yet set. Proclamation No. 1427 leaves both dates to separate proclamations once the Islamic calendar dates are determined. Both will be regular holidays, and DOLE usually issues a pay advisory for each.
What can I do if my employer does not pay the correct 2027 holiday pay?
Raise it with HR in writing first, using your payslip and time records. If it remains unpaid, file a request for assistance under SEnA at the DOLE field or regional office. Money claims must be filed within three years from when they accrued.
Sources
- Proclamation No. 1427, s. 2026, Official Gazette: 2027 regular holidays, special non-working days and special working day
- Inquirer: DOLE releases holiday pay guidelines for 2027: report of DOLE Labor Advisory No. 17, s. 2026 and its pay rules (DOLE posts advisories on the BWC labor advisories page)
- Philippine Information Agency: PBBM declares 2027 regular and special holidays: Proclamation No. 1427, signing date, Eid holidays to be declared separately
- Labor Code of the Philippines (PD 442), Lawphil: Articles 82, 86, 87, 93, 94 and 129; Article 93 (at least 50% additional, or 150%, for special-day work on the rest day) and Article 87 (overtime at the day’s rate plus at least 30%)
- Republic Act No. 10396, Lawphil: mandatory conciliation-mediation (SEnA) before a labor case is heard
- Republic Act No. 9492, Lawphil: national holidays
- DOLE Bureau of Working Conditions: Handbook on Workers’ Statutory Monetary Benefits (2023 edition): successive holidays; holidays on rest days; 150% for a special day on a rest day and 150% × 130% for overtime on it (Premium Pay and Overtime Pay sections); night shift differential computed on the day’s rate, 220% on a regular holiday (Night Shift Differential guide computations)
Sources rechecked as of: October 1, 2026. Sample computations use an illustrative ₱1,000 daily wage. This update is general legal information, not legal advice on your specific facts.
