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Hours
Special non-working day
Special non-working day is a proclaimed day off that is not a regular holiday. The default labor rule is no work, no pay, unless company policy or a CBA pays it. Work on the day earns a special-day premium, commonly.
How it works
Proc. 1006’s 2026 special non-working list includes Ninoy Aquino Day, All Saints’ Day, Immaculate Conception, 31 December, plus additional days such as Chinese New Year, Black Saturday, All Souls’ Day, and Christmas Eve. Confirm the final text each year. Do not copy a U.S. floating-holiday chart onto these dates. For a U.S. company hiring one Filipino teammate, write this into the brief, the employment contract, and the peso payroll file before the start date. Slack habits do not override the Labor Code, BIR, or NPC. If the local employer of record holds the paper, they run the statutory step; you still owe a clean operating definition so the seat does not fail in week three. Put a number on the example when you budget loaded cost, because a nameless allowance always returns as a December surprise or a missed SLA.
Example: 31 December 2026 is a special non-working day. If the EA does not work and policy is silent, the Code’s default is unpaid for daily-paid; many monthly-paid shops still pay. If they work eight hours, budget ~130% plus NSD after 10 p.m.
How it differs
Regular holidays pay even when unworked (for covered workers). Special working days do not close the office.
Common errors
Calling Black Saturday a regular holiday. Forcing work and paying ordinary rates.