NIGHT SHIFT DIFFERNTIAL

References:

Guide on Employee Compensation and Benefits Vol. 1 by. E.B. Villanueva

DOLE Handbook Workers Statutory Monetary Benefits 2014 Edition.

ILLUSTRATIONS AND COMPUTATIONS

1Illustrations:

X has a basic daily wage of Php. 382.00 the minimum wage of private sector non-agricultural workers and employees.

NIGHT-SHIFT DIFFERENTIAL ON REGULAR WORKING HOURS:

Work on Regular Working Day: X reports for work from 10:00 pm to 6:00 am which is his regular work hours.

How much is his total Pay for that day if his basic daily wage is 382?2Basic Daily Wage: 382

Regular Night Shift Differential: The NSD of 10% shall be based on the basic daily wage. 10% of 382 is 38.20. Thus, for his work from 10:00 pm to 6:00 am he shall be paid as follows:

Total Pay for the day: 382 + 38.20= 420.3B. Work on Rest Day or Special Day:

X Reports for work 10:00 pm to 6:00 am on a day which is either his rest day or special day.

How much is his total pay for that day?

4Basic Daily Wage: Hours worked during the regular 8 hours of work on a normal workday of 10:00 pm to 6:00 am: 382

Basic Wage on Rest Day: 496.6 (382x 30% or 130% of 382)

Regular Night Shift Differential: The NSD of 105 shall be based on the rate during the Rest Day (RD). Hence, 10% of 496.6 is 49.66

Thus, his hours worked from 10:00 pm to 6:00 am shall be paid as follows: 496.6+49.66 = 546.265C. Work on Special Day falling on Rest Day (SDRD):

X reports for work from 10:00 pm to 6:00 am which is his rest day and is also a special day (August 21)

How much is his total pay for that day if his basic daily wage is 382?6Basic Daily Wage: Hours worked during the regular 8 hours of work on a normal workday of 10:00 am to 6:00am: 382.00

Basic Daily Wage on Special day Falling on Rest Day: 573.00 (382 plus 50% or 150% of Php. 382)

Regular Night Shift Differential: The NSD of 10% shall be based on the rate for the Special Day falling on the Rest Day. Hence, the 10% of 573 is 57.30.

Thus, for his work from 10:00 pm to 6:00am he shall be paid as follows:573 + 57.30 = 630.7D. Work on Regular Holiday:

X reports for work from 10:00 pm to 6:00 am on a regular holiday like April 9.

How much is his total pay for that day, if his basic daily wage is 382?8Basic Daily Wage: Hours worked during the regular 8 hours of work on a normal workday of 10:00 am to 6:00am: 382.00

Basic Daily Wage on Holiday: 764 (382 plus 100% or 200% of 382)

Regular Night Shift Differential: The NSD of 10% shall be based on the hourly rate of Daily Wage on Holiday. Hence, 10%of 764 is 76.4.

Thus, his work for 10:00 pm to 6:00am shall be paid as follows: 764+76.4 = 8409NIGHT SHIFT DIFFERENTIAL ON OVERTIME HOURS:

X regular working day is from 9:00 am to 6:00 with 1 hour meal break. His basic daily wage is, 382.

Basic Hourly Rate: 47.75 (382/8hours)

A. Work on Regular Working Day with Overtime (OT)X reports for work from 9:00am to 6:00 pm and renders OT until 2:00am

How much is his OT pay?How much is his Overtime NSD?How much is his total pay for the day?10Overtime Pay: Overtime pay for work from 6:00 pm to 2:00 am (total of 8 hrs.) is 59.69/hr (47.75 plus 25% OT rate) Thus, 59.69 x 8 = 477.50

Overtime NSD: The NSD of 10% shall be based on the OT hourly rate of 59.6875 since the night work falls within the overtime period.

Thus, the 10% of 59.68 is 5.97. Hence, his work for 10:00 pm to 2:00 am shall be paid as follows: 5.97 x4 = 23.88.

Total Pay 382+ 477.52+23.88 = 883.4011B. Work on Rest Day or Special Day.

X reports for work on his rest day from 9:00 am to 6:00pm and renders OT until 2:00 am

His Basic Daily wage: 382

How much is his basic wage on Rest Day?How much is his Overtime?How much is his Overtime NSD?How much is his total pay?12Basic Daily Wage on Rest Day: 496.6 (382 plus 30% or 130% of 382)

Overtime Pay: Overtime pay for work from 6:00pm to 2:00am (total of 8hrs). Thus, OT pay for work on Rest Day/or Special Day is 80.70 per hour. (62.08 plus 30% OT rate. 62.08 being the hourly rate of 496.60. Php. 80.70 x 8 = 645.6.

Overtime NSD: The NSD of 10% shall be based on the overtime hourly rate of 80.70. 10% of 80.70 is 8.7.Thus, his work for 10pm to 2:00pm shall be paid with NSD as follows: 8.7x4 = 43.8

Total of 1,177 (496.6 +645.6+34.8)13C. Work on Special Day falling on Rest Day.

X reports for work on a special day which falls on his rest day from 9:00 am to 6:00 pm and renders overtime until 2:00 am.

Basic Daily Wage: 382

How much is his basic daily wage on Holiday falling on Rest day?How much is his Overtime Pay?How much is his Overtime NSD?How much is total pay for the day?14Basic Daily Wage on Special Day Falling on Rest Day: 573 (382 plus 50%)

Overtime Pay: Overtime pay for work from 6:00 pm to 2:00 am (8hrs) at 93.12 per hour (71.63 plus 30% OT rate. Where 71.63 is the hourly rate of 573.00)Thus, 93.12 x 8 = 744.96

Overtime NSD: The NSD of 10% shall be based on the OT rate of 93.12 per hour. 10% of 93.12 is 9.31.

Thus, his work for 10:00 pm to 2:00am shall be paid with NSD as follows: 9.31 x 4 = 37.24Total Pay for the day: 1,355.20 (573.00 + 744.96 + 37.24)15D. Work on Regular Holiday: X reports for work on Regular Holiday from 9:00 am to 6:00pm and render OT until 2:00 am.

Basic Daily Wage: 382

How much is his basic daily wage on Holiday?How much is his Overtime Pay?How much is his Overtime NSD?How much is total pay for the day?16Basic Daily Wage on Holiday: 764 (382 plus 100%).

Overtime Pay: Overtime Pay for work from 6:00 am to 2:00 am (total 8hrs.) at 124.15 per hour (95.5 plus 30% OT rate: 124.15 x 8 = 993.2)

OT NSD: The NSD of 10% shall be based on the OT pay rate of 124.15. (10% of 124.15 is 12.42.)

Thus, his work for 10:00 pm to 2:00 am shall be paid as follows: 12.24 x 4 = 49.68Total Pay: 764 + 993.2 + 49.68 = 1,806.8817OVERTIME

OVERTIME WORK ON ORDINARY WORKING DAY.

X works from 9:00 am to 6:00 pm and is required to render overtime until 9:00 pm. using the daily rate of 382.

How much is his Basic Daily Hourly Rate? How much is his Overtime Pay?How much is his total pay for the day?18Basic Daily Wage: 382

Basic Hourly: 47.75 (382/8 hrs.)

HOURS WORKEDFORMULAPAY

1. 9:00 am to 6:00pm 3822. 6:00 pm to 9:00 pmBasic Hourly +25% x 3 hrs.(47.75x1.25) x 3 = 179.07Total Pay: 561.0719B. OVERTIME WORK ON REST DAYS and SPECIAL DAYS

X works on a special day or rest day from 9:00 am to 6:00pm and is required to render overtime until 9:00 pm. Using the basic daily wage of 382, compute the his basic daily wage during Rest Day or Special Day and Overtime Pay.20Basic Daily wage = 382

Basic Daily Wage on Rest Day or Special Day = 496.60 (382+ 30%)

HOURS WORKEDFORMULAPAY1. 9:00 am to 6:00pm 382 +30% 496.602. 6:00 pm to 9:00 pmBasic Hourly+30% x 3 hrs.(62.08 x 1.30) x 3 = 242.11Total:738.7121OVERTIME PAY FOR REGULAR HOLIDAY WORK

X works on a Regular Holiday day from 9:00 am to 6:00pm and is required to render overtime until 9:00 pm. Using the basic daily wage of 382, compute his basic daily wage during holiday and Overtime Pay.

22Basic Daily wage = 382

Basic Daily Wage on Regular Holiday = 764 (382+ 200%)Basic Hourly Rate on Regular Holiday = 95.50 (764/8hrs.)

HOURS WORKEDFORMULAPAY1. 9:00 am to 6:00pm 382 +100% 764.00

2. 6:00 pm to 9:00 pmBasic Hourly +30% x 3 hrs.(95.50 x 1.30) x 3 = 372.45Total:1,136.4523OVERTIME PAY FOR REGULAR HOLIDAY WORK FALLING ON REST DAY

X works on a Regular Holiday day which is also his rest day from 9:00 am to 6:00pm and is required to render overtime until 9:00 pm. Using the basic daily wage of 382, compute the his basic daily wage during holiday which is also his rest day and Overtime Pay.24Basic Daily wage = 382

Basic Daily Wage on Regular Holiday which is also RD = 993.20 (382+ 200%) (30%)

Basic Hourly Rateon Regular Holiday which is also RD = 124.15 (993.20/8hrs.)25HOURS WORKEDFORMULAPAY

1. 9:00 am to 6:00pm 382 +100% + 30% 993.20

2. 6:00 pm to 9:00 pmBasic Hourly +30% x 3 hrs.(124.15 x 1.30) x 3 = 484.18Total:1,477.3826Premium RatesFor work performed on Rest Day or on Special Days: Plus 30% of the daily basic rate or 100% or total of 130%For work performed on a rest day which is also a special day: Plus 50% of the daily basic rate of 100% or a total of 150%For work performed on a regular holiday which is also the employees rest day: Plus 30% of the regular holiday rate of 200% based on his daily basic wage or a total of 260%27