Consultancy Services We Offer

- diagnose business, accounting and management problems
- draft blueprint to ensure family wealth survives founder's mortality
- handle property transfers and suggest the most tax-efficient ways
- set up corporations, foundations, and trusts to take care of properties
- assist in structuring scholarship and endowment
- come up with marital property settlement agreement
- plan estate and draft will
- settle inheritance partition


Regular v. Special Holiday

Someone asked me, "I have a friend who

wants to require his employees to come in an extra day and finish inventory for the year end. Would it be cheaper for him to require them to work on the 27th where they have to pay 200% or 31st where they have to pay 130%? 

My answer is it will be cheaper to pay for extra workday on the 27th, not to mention no one will be in the mood to work on the 31st.

27th is a regular holiday that was moved as part of the holiday economics. Therefore, regardless of worked or not, the employee is entitled to his pay for the day. If worked, the employer has to pay an additional 100%. That is why the misnomer that regular holiday is 200%.

The 31st is a special holiday. Therefore, the no work no pay policy will apply. If the employee comes to work, he will be paid 130% of the daily wage. If he doesn't work, then he will not get paid at all.

Considering the above, if the employee is paid 400 pesos a day, on the 27th, he will be paid 400 regardless of worked or not. If he is required to work, he will be paid 800, or an additional of 400. If worked on the 31st, he will be paid an additional of 520 pesos or 130% of 400.

The only catch is the employee is required to work OT, then the OT pay on the 27th will be based on the 200% holiday pay, not the regular daily wage. Hence given the above, his hourly ot will be paid at 30% of 800 / 8.

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