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Labour Compliance Guide

Philippines Labour Law

Employment in the Philippines is governed by the Labour Code of the Philippines (Presidential Decree No. 442) and enforced by the Department of Labor and Employment (DOLE). Key compliance obligations include mandatory 13th Month Pay, statutory contributions to SSS, PhilHealth, and Pag-IBIG (HDMF), strict overtime and holiday premium rules, and Service Incentive Leave entitlements.

1Overtime Pay

The standard work day is 8 hours and the standard work week is 48 hours (6 days). Overtime on ordinary working days is compensated at 125% of the regular hourly rate. Overtime on a rest day or special non-working holiday is 130% of the regular rate on that day (effectively 169% of the basic rate). Overtime on a regular holiday is 260% of the basic hourly rate. Total daily overtime must not exceed what is reasonable and is subject to the Department Order guidelines.

How ClockIt Helps

ClockIt automatically applies the correct overtime multiplier—125%, 169%, or 260%—based on the day type (ordinary, rest day, special holiday, or regular holiday), eliminating manual tier calculations.

2Holiday Pay (Regular & Special Holidays)

The Philippines has 12 regular holidays and up to 9 special non-working holidays per year. On a regular holiday, employees who do not work receive 100% of their daily basic wage (paid holiday). If they work, they receive 200% for the first 8 hours (double pay). On a special non-working holiday, employees who do not work receive no additional pay ('no work, no pay'); those who work receive 130% of their daily rate.

How ClockIt Helps

ClockIt's Philippine holiday calendar distinguishes regular from special holidays and auto-applies 200% or 130% premiums for holiday work, and flags the 'no work, no pay' rule for special holidays.

3Night Shift Differential (NSD)

Employees are entitled to a Night Shift Differential of at least 10% of their regular hourly rate for every hour of work performed between 10:00 PM and 6:00 AM. The NSD applies on top of any applicable overtime or holiday premium. Managerial employees and household helpers are excluded.

How ClockIt Helps

ClockIt detects shift hours falling within the 10 PM–6 AM window and automatically adds the 10% NSD premium to each qualifying hour, including correct stacking when overtime and NSD overlap.

413th Month Pay

All rank-and-file employees who have worked for at least one month during the calendar year are entitled to 13th Month Pay equivalent to one-twelfth (1/12) of their total basic salary earned during the calendar year. It must be paid on or before 24 December. Employers may give half on or before 30 June and the balance by 24 December. It is tax-exempt up to PHP 90,000 annually.

How ClockIt Helps

ClockIt continuously accrues 13th Month Pay throughout the year (1/12 of basic salary per month), tracks the running balance, and generates the year-end payout report ahead of the December 24 deadline.

5Service Incentive Leave (SIL)

Employees who have rendered at least one year of service are entitled to a minimum of 5 days of Service Incentive Leave per year, which may be used for sick leave, vacation, or other personal needs. Unused SIL at the end of the year must be converted to its monetary equivalent and paid out. Establishments with their own vacation and sick leave policies of at least 5 days per year are exempt.

How ClockIt Helps

ClockIt tracks SIL accrual from the one-year service anniversary, monitors usage, and automatically calculates the year-end monetary conversion for unused days.

6SSS, PhilHealth & Pag-IBIG Contributions

Employers must remit three mandatory statutory contributions: (1) Social Security System (SSS) — combined contribution of up to 14% of monthly salary credit (employer: 9.5%, employee: 4.5%); (2) PhilHealth — 5% of monthly basic salary (employer: 2.5%, employee: 2.5%), subject to a salary floor and ceiling; (3) Pag-IBIG (HDMF) — employer: 2%, employee: 2% (maximum monthly employee contribution PHP 100). Deadlines vary by employer number suffix and must be met or late payment surcharges apply.

How ClockIt Helps

ClockIt calculates SSS, PhilHealth, and Pag-IBIG contributions each pay run, generates the R-3, RF-1, and HDMF remittance files, and tracks payment deadlines by employer group to prevent surcharges.

7Separation Pay

Employees terminated for authorised causes (e.g., redundancy, retrenchment, closure, disease) are entitled to separation pay. The amount depends on the cause: one month's pay OR one month per year of service (whichever is higher) for redundancy and retrenchment; one-half month per year of service for closure not due to serious losses or for disease. No separation pay is due for termination for just cause (e.g., serious misconduct).

How ClockIt Helps

ClockIt calculates separation pay based on exact years of service and the applicable cause of termination, generating a full settlement summary for HR and finance review.

8DOLE Record-Keeping & Payroll Requirements

All employers must maintain payroll records, time and attendance records, and personnel files for a minimum of 3 years, accessible for DOLE inspection at any time. Payslips must show gross pay, deductions (SSS, PhilHealth, Pag-IBIG, withholding tax), and net pay. Employers with 10 or more employees must register with DOLE and submit mandatory reports (e.g., RSIA, WAIR).

How ClockIt Helps

ClockIt generates DOLE-compliant payslips with all mandatory line items and maintains a secure audit trail of attendance and payroll records for the required 3-year retention period.

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