菲律宾12月5个特别假日薪资支付指南 | DOLE合规要点
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
菲律宾劳工部（DOLE）发布2024年12月5个特别非工作日的法定薪资支付指引，明确适用范围、计算方式及豁免情形。要点包括：1）特别假日（非法定假日）当日未出勤者无薪，出勤者获额外100%基本日薪；2）若恰逢周休日且员工被要求工作，则按130%计薪；3）适用所有私营部门雇员，含试用期与合同工；4）不适用于政府雇员及部分经DOLE特别豁免行业；5）企业须在当月工资周期内准确结算并留存记录。对企业影响：需立即更新薪资系统、培训HR团队、核查12月排班与考勤数据，避免因误算引发劳资纠纷或DOLE行政处罚。
✅ 合规行动清单 · Compliance Checklist
- ›立即核对2024年12月排班表，标注5个特别假日（12月8、24、25、30、31日）并标记员工出勤状态
- ›在12月工资单中按DOLE规定计算特别假日加班费：出勤者加发100%基本日薪，遇休息日出勤者按130%计发
- ›保存全部考勤记录、工资明细及员工签收凭证至少3年，以备DOLE现场检查
- ›Cross-check December 2024 work schedules and flag all five special days (Dec 8, 24, 25, 30, 31) with employee attendance status
- ›Compute and disburse special day pay in December payroll: +100% basic daily wage for work performed; +130% if falling on a scheduled rest day
- ›Retain attendance logs, itemized payslips, and signed employee acknowledgments for minimum 3 years per DOLE Labor Advisory No. 06-2024
English Summary
The Department of Labor and Employment (DOLE) Philippines issued official guidelines on wage computation for five special non-working days in December (e.g., December 8, 24, 25, 30, 31). Employees who work on these days are entitled to an additional 100% of their basic daily wage; if the day falls on a rest day and work is required, pay must be at least 130% of the basic daily wage. These rules apply to all private-sector workers—including probationary, contractual, and part-time staff—but exclude government employees and entities granted formal DOLE exemptions. There is no grace period: compliance is effective immediately upon publication and applies to all payroll cycles covering December 2024. Foreign employers operating in the Philippines must verify employee classifications, update payroll systems, retain supporting attendance and payment records for at least three years, and ensure HR staff are trained on DOLE Labor Advisory No. 06-2024. Non-compliance may trigger inspection, administrative fines, or labor claims before the NLRC.
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