How Night Differential Pay that falls on Special Holiday is computed ?

Assumed Employee ABC who is Rank and File work from 2:00 PM to 11:00 PM ( Night Differential time is 10:00 PM to 6:00 AM per Labor Law ) on Special Holiday with Monthly Basic Salary of 25,000. Assumed further that the company uses 261 days as denominator - some companies used different denominator.

Daily Rate of Employee working on Special Holiday is 130%, the premium required by Law for Night Differential Pay is 10%. So it will be 10% of your Daily Rate, 10% of 130% = 13%.

  • 25,000 * 12 / 261 / 8 * 13% * 1 hour = 18.68 ( 1 hour Night Diff from 10:00 PM to 11:00 PM ).

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