WAGE RATES Only
(Regular Daily Rate: P491.00)
NIGHT
DAY PREMIUM PAY OVERTIME PAY SHIFT
Work (Daily Rate) (Hourly Rate) Differential
Performed Pay
Day Shift Night Shift Day Shift Night Shift
1. Ordinary 100% + 00% = 100% 100% x 110% or 1.0 x 1.25 = 1.25 1.0 x 1.1 x 1.25 = 1.375 .10 x 1.0
Day 100% or 1.0 1.0 x 1.1 = 1.1 491 x 1.25 = 613.75 491 x 1.375 = 675.12 .10 x 491
491 x 1.0 = P491.00 491 x 1.1= P540.10 613.75/8 = P76.72 675.12/8 = P84.39 = P49.10
2. Rest Day (or 100% + 30% = 130% 130% x 110% or 1.3 x 1.30 = 1.69 1.3 x 1.1 x 1.30 = 1.859 .10 x 1.3
Sunday) or 130% or 1.3 1.3 x 1.1 = 1.43 491 x 1.69 = 829.79 491 x 1.859 = 912.769 .13 x 491
Special Day 491 x 1.3 = P638.30 491 x 1.43 = P702.13 829.79/8 = P103.72 912.769/8 = P114.10 = P63.83
3. Special Day 100% + 50% = 150% 150% x 110% or 1.5 x 1.30 = 1.95 1.5 x 1.1 x 1.30 = 2.145 .10 x 1.5
on Rest Day 150% or 1.5 1.5 x 1.1 = 1.65 491 x 1.95 = 957.45 491 x 2.145 = 1,053.195 .15 x 491
491 x 1.5 = P736.50 491 x 1.65 = P810.15 957.45/8 = P119.68 1,053.195/8 = P131.65 = P73.65
4. Regular 100% + 100% = 200% 200% x 110% or 2.0 x 1.30 = 2.60 2.0 x 1.1 x 1.30 = 2.86 .10 x 2.0
Holiday 200% or 2.0 2.0 x 1.1 = 2.20 491 x 2.60 = 1,276.60 491 x 2.86 = 1,404.26 .20 x 491
491 x 2.0 = P982.00 491 x 2.2 = P1,080.20 1,276.60/8 = P159.58 1,404.26/8 = P175.53 = P98.20
5. Regular 200% + 60% = 260% 260% x 110% or 2.6 x 1.30 = 3.38 2.6 x 1.1 x 1.30 = 3.718 .10 x 2.6
Holiday on 260% or 2.6 2.6 x 1.1 = 2.86 491 x 3.38 = 1,659.58 491 x 3.718 = 1,825.538 .26 x 491
Rest Day 491 x 2.6 = P1,276.60 491 x 2.86 = P1,404.26 1,659.58/8 = P207.45 1,825.538/8 = P228.19 =P127.66
6. Double 200% + 100% = 300% 300% x 110% or 3.0 x 1.30 = 3.90 3.0 x 1.1 x 1.30 = 4.29 .10 x 3.0
Holiday 300% or 3.0 3.0 x 1.1 = 3.30 491 x 3.90 = 1,914.90 491 x 4.29 = 2,106.39 .30 x 491
491 x 3 = P1,473.00 491 x 3.3 = P1,620.30 1,914.90/8 = P239.36 2,106.39/8 = P263.30 =P147.30
7. Double 200% + 190% = 390% 390% x 110% or 3.9 x 1.30 = 5.07 3.9 x 1.1 x 1.30 = 5.577 .10 x 3.9
Holiday on 390% or 3.9 3.9 x 1.1 = 4.29 491 x 5.07 = 2,489.37 491 x 5.577 = 2,738.307 .39 x 491
Rest Day 491 x 3.9 = P1,914.90 491 x 4.29 = P2,106.39 2,489.37/8 = P311.17 2,738.307/8 = P342.29 =P191.49
NOTE:
1) The above rate under Premium Pay is per day while under Overtime Pay is per hour.
2) The above rate under Night Differential Pay is per day.
3) Since the above rate under Overtime Pay is per hour, the same shall be multiplied by the number of OT hours given in a
problem.