Updated September 2026. Multipliers follow the Labor Code of the Philippines and the DOLE Handbook on Workers' Statutory Monetary Benefits.
Premium pay is where Philippine payroll gets disputed. An hour of overtime on a regular holiday that falls on a rest day is not 125% or 200% of the hourly rate; it is 338%. This calculator applies every DOLE multiplier for you: pick the day type, enter the hours, and it shows basic day pay, overtime pay, night differential and the total. The full multiplier table and the formulas are below so you can verify each line.
Overtime, night differential and holiday pay calculator
| Line | Rate | Amount |
|---|---|---|
| Hourly rate (daily rate ÷ 8) | - | |
| Pay for hours within the first 8 | ||
| Overtime pay | ||
| Night differential on regular hours (10%) | ||
| Night differential on overtime hours (10%) | ||
| Total |
Applies to rank-and-file employees covered by the Labor Code premium pay rules. Managerial employees, field personnel and some other categories are excluded from overtime and premium pay. Company policies or CBAs may provide more, never less. Not legal advice.
The complete premium pay multiplier table
All rates are applied to the employee's hourly rate, which is the daily rate divided by 8. "First 8 hours" is the premium for regular hours on that day type; "overtime" is for each hour beyond 8, and it is always the day rate multiplied by a further 30% (25% on an ordinary day).
| Day type | First 8 hours | Overtime (per hour) | Night differential (per night hour) |
|---|---|---|---|
| Ordinary working day | 100% | 125% | +10% (110% regular, 137.5% on OT) |
| Rest day | 130% | 169% | +13% (143% regular, 185.9% on OT) |
| Special (non-working) day | 130% | 169% | +13% |
| Special day on a rest day | 150% | 195% | +15% |
| Regular holiday, worked | 200% | 260% | +20% (220% regular, 286% on OT) |
| Regular holiday on a rest day | 260% | 338% | +26% |
| Double regular holiday | 300% | 390% | +30% |
| Double regular holiday on a rest day | 390% | 507% | +39% |
| Regular holiday, not worked | 100% of daily rate | - | - |
| Special day, not worked | No pay (unless policy or CBA) | - | - |
The formulas
- Hourly rate = daily rate ÷ 8. For monthly-paid employees, daily rate = monthly salary × 12 ÷ divisor, where the divisor is the number of paid days in a year: 365 if rest days are paid, 313 for a 6-day week with unpaid rest days, 261 for a 5-day week with unpaid rest days.
- Overtime on an ordinary day = hourly rate × 125% × OT hours.
- Work on a rest day or special day = hourly rate × 130% × hours (first 8). Overtime on that day = hourly rate × 130% × 130% = 169%.
- Work on a regular holiday = hourly rate × 200% × hours. Overtime = 200% × 130% = 260%. If the holiday is also the employee's rest day, 260% for the first 8 hours and 338% for overtime.
- Night shift differential = 10% of the applicable hourly rate for each hour worked between 10:00 pm and 6:00 am. It stacks on top of the day-type and overtime premiums, so an overtime hour at night on a regular holiday pays 260% + 26% = 286%.
Worked example
An employee with a ₱700 daily rate (₱87.50 per hour) works 10 hours on a regular holiday that falls on their rest day, and two of those hours fall after 10:00 pm within the overtime.
- First 8 hours: ₱87.50 × 260% × 8 = ₱1,820.00
- Overtime, 2 hours: ₱87.50 × 338% × 2 = ₱591.50
- Night differential on the 2 overtime hours: ₱87.50 × 33.8% × 2 = ₱59.15
- Total for the day: ₱2,470.65, against ₱700 for an ordinary day.
Frequently asked questions
What is the difference between a regular holiday and a special non-working day?
Regular holidays (New Year's Day, Araw ng Kagitingan, Maundy Thursday, Good Friday, Labor Day, Independence Day, National Heroes Day, Bonifacio Day, Christmas Day, Rizal Day, plus Eid'l Fitr and Eid'l Adha) are paid even when not worked and pay 200% when worked. Special non-working days (for example Ninoy Aquino Day, All Saints' Day, the Feast of the Immaculate Conception, the last day of the year and days declared by proclamation) follow "no work, no pay" and pay 130% when worked.
Who is entitled to overtime pay?
Rank-and-file employees. Managerial employees, officers or members of managerial staff, field personnel, family members dependent on the employer, domestic helpers and workers paid by results are excluded under Article 82 of the Labor Code.
Is overtime pay taxable?
Yes, overtime, holiday pay and night differential are taxable compensation, except for statutory minimum wage earners, whose overtime, holiday pay, night-shift differential and hazard pay are exempt from income tax.
Is night differential mandatory?
Yes, for covered employees working between 10:00 pm and 6:00 am, at not less than 10% of the regular wage for each hour. Retail and service establishments regularly employing not more than five workers are among the exemptions.
Do premium payments count toward 13th-month pay?
No. 13th-month pay is computed on basic salary only; overtime, premium pay, night differential and holiday pay are excluded. See the 13th-month guide.
How do I get the hourly rate for a monthly-paid employee?
Multiply the monthly salary by 12, divide by the divisor that matches your pay practice (365, 313 or 261), then divide by 8. Using the wrong divisor is one of the most common causes of overtime underpayment.
Let the system apply these rates. Tropa reads the holiday calendar and each employee's schedule and rest days, then applies the correct multiplier to every hour from attendance, including night differential. See automated payroll, the take-home pay calculator, or pricing from ₱99 per user per month.