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菲律宾劳工部发布8月21日和26日假期薪资支付规则

DOLE Philippines Holiday Pay Rules for Aug 21 & 26

适用国家🇵🇭 菲律宾 (Philippines)
资讯类型法规 (Import/Export Regulations)
信息来源DOLE-PH
生效日期2024-08-21
发布时间

TL;DR

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。

行动清单

  • >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.

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常见问题解答

如果员工8月21日休假,公司能否扣发当日工资?+
不能。根据DOLE规定,8月21日和26日为‘特别非工作假日’(special non-working holiday),员工未出勤不得扣薪,仅需照常支付当月固定月薪或日薪(若为月薪制则全额发放,日薪制则不扣)
外企在菲子公司是否必须遵守此规则?+
是的。所有注册于菲律宾的私营部门雇主,无论外资持股比例高低,均受《劳动法典》及DOLE行政命令约束,违规将面临劳资纠纷、罚款及强制补薪裁决
轮班制员工如何适用8月26日的薪资规则?+
以员工实际排班为准:若其原定休息日恰为8月26日且被要求出勤,则按‘休息日+特别假日’叠加计算——即300%基本日薪;若原为工作日,则按200%计付
是否需要向DOLE单独申报此次假日薪资?+
无需单独申报,但须在常规月度《工资与福利报告》(WFR Form)中如实列示假日加班及差额支付数据,并保存原始考勤与银行转账凭证备查
若误按普通工作日发放8月21日薪资,如何补救?+
须在9月薪资中补发差额(即补足100%基本日薪),同步更新员工薪资单备注栏注明‘DOLE Aug 21 Holiday Pay Adjustment’,并留存书面更正说明以备DOLE核查

相关关键词

Philippines holiday payDOLE compliancePhilippines HR lawforeign employer PhilippinesAugust holiday payroll
官方原文参考点击展开
DOLE Philippines sets pay rules for August 21 and 26 holidays    ET HRSEA