菲律宾劳工部发布8月21日和26日假期薪资支付规则
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）就2024年8月21日（尼诺·阿基诺纪念日）和8月26日（国家英雄日）两个特别非工作假日，明确适用薪资支付标准。根据《劳动法典》第94条及DOLE部门通告，企业须区分‘工作日出勤’与‘休息日/假日出勤’情形执行差异化计薪：正常出勤者获100%额外工资；未出勤者不扣薪；轮班制员工按实际排班适用。法定最低加班费为基本日薪200%。该规则适用于所有私营部门雇主，含外资企业。企业须在当月薪资周期内准确核算并发放，否则面临DOLE稽查与行政处罚。建议立即更新考勤与薪资系统，复核8月排班表，并向HR团队开展合规培训。
✅ 合规行动清单 · Compliance Checklist
- ›核对8月21日和26日员工考勤记录，确保当日出勤者薪资系统自动加计200%基本日薪差额
- ›于9月5日前完成8月薪资发放，并保留DOLE要求的加班与假日支付明细备查至少3年
- ›向全体HR及薪资人员发送DOLE第198-22号部门令中文摘要，并于8月15日前完成内部合规培训
- ›Verify attendance records for August 21 and 26, and ensure payroll systems apply the 200% basic daily wage differential for all workers who rendered service
- ›Process and disburse August salaries—including holiday differentials—no later than September 5, 2024, and retain supporting payroll documentation for 3 years per DOLE requirements
- ›Distribute DOLE Department Order No. 198-22 to HR/payroll teams and conduct internal compliance training by August 15, 2024
English Summary
The Department of Labor and Employment (DOLE) Philippines issued official pay rules for the special non-working holidays on August 21 (Ninoy Aquino Day) and August 26 (National Heroes Day) in 2024. Under Labor Code Article 94 and DOLE Department Order No. 198-22, employers must pay: (1) 200% of basic daily wage for work performed on either day; (2) no deduction for non-working employees; and (3) 100% additional pay for rest-day work falling on these dates. All private-sector employers—including foreign-invested companies—must comply. Payroll processing must reflect correct holiday differentials by the regular salary payment date (typically within first 5 days of following month). Non-compliance may trigger DOLE inspection, fines, or mandated back-pay orders. Employers should audit August schedules, update payroll templates, and train HR staff before August 21.
⚡ 这篇文章的要点太复杂？让 AI 帮你 30 秒解读
立即咨询 →