菲律宾劳工部发布2026年春节加班薪酬合规指南
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
菲律宾劳工与就业部（DOLE）就2026年2月17日中国新年法定假日的员工薪酬发放发布合规指引。该通知明确适用范围、加班费率及支付时限要求。要点包括：中国新年为特殊非工作日（Special Non-Working Holiday），非强制休假，但若安排员工上班须支付不低于300%日薪；雇主须在当期工资周期内足额支付，不得延迟；适用所有私营部门雇员，含外籍合同工；需保留考勤与薪资记录备查。企业须立即更新假期排班与薪资系统，避免因误计加班费引发劳资纠纷或DOLE稽查处罚，尤其影响中资、港资及跨境用工企业的人力成本预算与合规审计。
✅ 合规行动清单 · Compliance Checklist
- ›核对并更新2026年2月17日排班表，确保标注为‘特殊非工作日’并启用300%加班费率计算逻辑
- ›在2026年2月工资单中全额支付当日出勤员工不低于300%的日薪，不得延至下期发放
- ›保存2026年2月考勤记录、薪资明细及员工签收凭证至少3年，以备DOLE现场稽查
- ›Update payroll system by January 31, 2026 to apply 300% premium rate for work performed on February 17, 2026
- ›Process and disburse full 300% holiday pay within the February 2026 payroll cycle — no rollover permitted
- ›Maintain auditable records (attendance logs, wage computation sheets, signed payslips) for minimum 3 years per DOLE Department Order No. 198-18
English Summary
The Department of Labor and Employment (DOLE) Philippines issued compliance guidance for worker compensation on Chinese New Year, declared a Special Non-Working Holiday on February 17, 2026. Employers must pay employees working on this day at least 300% of their regular daily wage. This applies to all private-sector workers, including foreign nationals under local contracts. Payment must be included in the regular payroll cycle — no deferral permitted. DOLE requires full documentation of work schedules and wage computations for audit readiness. Foreign businesses operating in the Philippines, especially those with Chinese-linked operations or multilingual HR systems, must update payroll configurations by January 31, 2026, and train supervisors on holiday classification rules. Failure may trigger sanctions under the Labor Code (Presidential Decree No. 442), including fines and mandatory back-pay orders.
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