Computation of Overtime PayAssuming that the mininum wage rate is P250, how much is the overtime rate per hour? On ordinary dayOn an ordinary day, the overtime rate per hour is determined as follows:First, compute the hourly rate of the employee: Regular hourly rate = Minumum wage rate ÷ 8 hours = P250 ÷ 8 hours = P31.25 per hour Now to determine overtime rate per hour:Overtime rate = Regular hourly rate + 25% of Regular hourly rate  Overtime rate= P31.25 + (25% of P31.25) = P31.25 x 1.25 = P39.06 per hour Worker required to workOn rest day and special dayCompute the hour rate of the employee on a rest day or special day:Hourly rate = 130% of Regular hourly rate = P31.25 x 1.30 = P40.625 per hour (BASE) (Note: The hourly rate on rest day and special day is 130% of the regular rate.) To determine overtime rate per hour:Overtime rate = Hourly rate on rest day + 30% Hourly rate on rest day = P40.625 + (30% of P40.625) = P40.625 x 1.30 = P52.81 per hour On rest day which falls on a special dayCompute the hourly rate of the employee on a rest day which falls on a special day:Hourly rate = 150% of Regular hourly rate = P31.25 x 1.50 

= P46.875 per hour To determine overtime rate per hour:Overtime rate = Hourly rate + 30% of Hourly rate = P46.875 + (30% of P46.875) = P46.875 x 1.30 = P60.94 per hour On a regular holidayCompute the hourly rate on regular holiday:Hourly rate = 200% of Regular hourly rate = P31.25 x 2 = P62.5 per hour To determine overtime rate per hour:Overtime rate = Hourly rate + 30% of Hourly rate = P62.50 + (30% of P62.50) = P62.50 x 1.30 = P81.25 per hour On a rest day which falls on a regular holidayCompute the hourly rate:Hourly rate = 260% of Regular hourly rate = P31.25 x 2.60 = P81.25 per hour To determine overtime rate per hour:Overtime rate = Hourly rate + 30% of Hourly rate = P81.25 + (30% of P81.25) = P81.25 x 1.30 = P105.625 per hour