August 2026 holidays: How much will employees be paid?
LAPU-LAPU CITY, Cebu — A regular holiday, two special non-working days, and different pay rates await workers this August, depending on whether they report for work, take the day off, or work during a rest day.
Proclamation No. 1006, series of 2025, lists Ninoy Aquino Day on August 21 as a special non-working day and National Heroes Day on August 31 as a regular holiday nationwide.
Meanwhile, Republic Act No. 8952 declares August 6 of every year a special non-working public holiday in the Province of Cebu to mark its founding anniversary.
The Department of Labor and Employment (DOLE), through Labor Advisory No. 12, s. of 2025, earlier provided the applicable wage rules for work performed during regular holidays and special non-working days in 2026.
Special Non-Working Days
For special non-working days, the pay depends first on whether an employee works, since the “no work, no pay” principle generally applies.
This rule covers Cebu Charter Day on August 6 and Ninoy Aquino Day on August 21, both of which are special non-working days.
Employees who do not work on either day do not receive their daily wage unless their employer provides payment under an existing policy, practice, or collective bargaining agreement (CBA).
Those who report for work must receive their basic wage plus an additional 30 percent for the first eight hours, equivalent to 130 percent of their basic wage (Basic wage x 130%).
For work beyond eight hours, employees must receive an additional 30 percent of their hourly rate on top of the applicable special-day rate (Hourly rate of the basic wage x 130% x 130% x number of hours worked).
If the special non-working day falls on an employee’s rest day, work during the first eight hours must be paid at 150 percent of the basic wage (Basic wage x 150%).
For work exceeding eight hours when the special non-working day also falls on a rest day, employees must receive the applicable rest-day rate plus an additional 30 percent for overtime (Hourly rate of the basic wage x 150% x 130% x number of hours worked).
Regular holiday
The rules change for National Heroes Day on August 31, which is a regular holiday and therefore carries a higher guaranteed rate for qualified employees who do not work.
Employees who do not work on the regular holiday must still receive 100 percent of their daily wage, provided they were present or on paid leave on the day immediately preceding the holiday (Basic wage x 100%).
Those who work on National Heroes Day must receive twice their basic daily wage for the first eight hours, equivalent to 200 percent of their basic wage (Basic wage x 200%).
For work beyond eight hours, employees must receive an additional 30 percent of their hourly rate based on the holiday rate (Hourly rate of the basic wage x 200% x 130% x number of hours worked).
When the regular holiday falls on an employee’s rest day, work during the first eight hours must be paid at an additional 30 percent on top of the 200 percent holiday rate (Basic wage x 200% x 130%).
For work exceeding eight hours when the regular holiday also falls on an employee’s rest day, employees must receive an additional 30 percent overtime premium on the applicable holiday and rest-day rate (Hourly rate of the basic wage x 200% x 130% x 130% x number of hours worked).
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