菲律宾劳工部发布2026年春节加班薪酬规则
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)于2026年2月17日(农历正月初一)——法定特别非工作日——正式发布春节加班薪酬执行规则。根据《劳动法典》第94条及DOLE部门通告,该日适用‘特殊非工作日’工资标准:未出勤员工无薪;出勤员工获130%基本日薪;若恰逢休息日则叠加计发,达230%。加班超8小时部分另计30%小时工资。所有私营及公共部门雇主(含外企、代表处、PEO用工单位)须于发薪日同步执行,不得以调休替代法定薪酬。企业须在薪资单中单独列示CNY当日工资构成,并保留记录备查至少3年。未合规支付将面临DOLE行政处罚、劳资纠纷及声誉风险。
✅ 合规行动清单 · Compliance Checklist
- ›立即更新2026年2月薪资计算模板,嵌入130%特殊非工作日工资公式
- ›在2026年2月17日前向全体员工书面告知当日考勤与薪酬安排,留存签收回执
- ›于2026年3月15日前完成当月薪资单系统改造,确保CNY当日工资单独列示并可审计
- ›Update payroll systems by February 10, 2026 to auto-calculate 130% wage for February 17, 2026 work
- ›Notify all employees in writing (email + signed memo) about CNY 2026 attendance and pay policy by February 12, 2026
- ›Issue itemized payslips showing separate line for CNY 2026 compensation by March 15, 2026 and retain records for 3 years
English Summary
The Department of Labor and Employment (DOLE) Philippines issued binding pay rules for Chinese New Year 2026, observed on Tuesday, February 17 — a declared special non-working holiday. Under Labor Code Article 94 and DOLE Department Order No. 198-21, employees who work on this day are entitled to 130% of their basic daily wage; if the day also falls on their scheduled rest day, the rate increases to 230%. Overtime beyond 8 hours incurs an additional 30% per hour. All private employers — including foreign-invested enterprises, branch offices, and PEO arrangements — must apply these rates in the next payroll cycle. Employers must itemize CNY compensation separately on payslips and retain records for at least three years. Non-compliance may trigger DOLE inspections, administrative fines, labor complaints, and reputational damage. There is no grace period: enforcement begins February 17, 2026.
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