Philippine labor law builds premium pay in layers, and the layers multiply rather than add. A normal overtime hour pays 125% of your hourly rate. But once a day already carries a premium (a rest day at 130%, a special non-working holiday at 130%, or a regular holiday at 200%), overtime on that day adds another 30% on top of the already-boosted rate, not the plain rate. That's why regular-holiday overtime lands at 260% (200% x 130%) rather than a simpler 225%.
Night shift differential works the same way. Any hour worked between 10:00 PM and 6:00 AM earns an extra 10%, calculated on whatever rate already applies to that hour. A night-shift hour on an ordinary day pays 110%. A night-shift overtime hour on a regular holiday that also falls on your rest day pays hourlyRate x 3.38 x 1.10, the highest combination the law produces.
Regular holidays and special non-working holidays are treated differently when unworked. A regular holiday still pays 100% of your daily wage even if you stay home, as long as you were present or on approved paid leave the workday before it. A special non-working holiday follows "no work, no pay" by default, unless your employer's policy or a collective bargaining agreement says otherwise.