菲律宾2026年2月节假日工资合规指南｜中国新年法定薪酬规定
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）发布2026年2月节假日工资合规提醒，明确2026年2月17日（农历新年）为特殊非工作日，适用法定假日加班与休假工资规则。关键合规要点：（1）该日属“Special Non-Working Holiday”，非强制放假，但若安排工作须支付不低于30%的额外工资；（2）若当日恰逢员工正常休息日，加班工资按不低于200%基本日薪计算；（3）未出勤员工不享带薪假，除非集体协议或公司政策另有约定。企业须在2026年2月17日前完成排班公示与薪资核算准备，并确保工资单清晰列示假日加班费明细。实际影响包括人力成本临时上升、考勤系统需适配DOLE算法、跨国HR需同步更新菲律宾子公司薪酬政策。
✅ 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‘特殊非工作日’并留存DOLE备案记录
- ›在2026年2月17日前完成薪资系统配置，支持130%基础日薪（工作日）或200%（休息日加班）自动计薪
- ›向全体中方外派及本地员工发放双语版DOLE节日工资说明函（含计算示例），最晚2026年2月10日前签收
- ›Update shift schedules for February 17, 2026 to explicitly designate it as a 'Special Non-Working Holiday' and retain records for DOLE inspection
- ›Configure payroll system by February 10, 2026 to compute holiday pay at 130% (regular workday) or 200% (rest day worked), per DOLE Labor Advisory No. 02-2026
- ›Distribute bilingual (English/Tagalog) holiday pay notice with worked examples to all employees, signed acknowledgment due by February 10, 2026
English Summary
The Philippines Department of Labor and Employment (DOLE) issued a labor advisory on wage rules for February 2026 holidays, specifically designating February 17, 2026 as a 'Special Non-Working Holiday' for Chinese New Year. Employers must pay at least 130% of the employee’s basic daily wage for work performed on this day; if it falls on an employee’s rest day, the rate rises to at least 200%. No premium applies for non-working employees unless stipulated in CBA or company policy. All private-sector employers operating in the Philippines — including foreign-owned entities and PEZA-registered firms — are covered. There is no filing deadline, but compliance is mandatory on the actual holiday date. Practical implications: payroll systems must be configured for DOLE-mandated holiday pay calculations; HR teams must document work schedules in advance; multinational employers should align local payroll with DOLE Advisory No. 02-2026 (anticipated issuance Q4 2025). Non-compliance may trigger DOLE inspections and administrative penalties.
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