If you observe Philippine holidays, you do not file PTO (paid time off) for them. This applies to Outstaffer EOR (Employer-of-Record) employees in the Philippines.
Philippine regular holiday:
Not worked: you still receive 100% of your regular daily rate, credited automatically — no filing needed.
Worked: you receive 200% of your daily rate, but you must file a Schedule Adjustment so the premium is paid.
Philippine special non-working day:
Not worked: no pay (no work, no pay), unless client policy says otherwise.
Worked: 130% of your daily rate, with a Schedule Adjustment filed.
If you follow a client's calendar (for example, Australian holidays):
If you work a Philippine holiday, file a Schedule Adjustment — you still earn the 200% (regular) or 130% (special) premium.
On a client holiday you are not required to work, file PTO or unpaid leave, or the day is unpaid.