2026 National Foundation Day Substitute Holiday Rules

In 2026, National Foundation Day falls on Saturday, October 3, and the substitute public holiday is Monday, October 5. In principle, it is a paid holiday at workplaces with at least five employees. If employees work that day, their pay will vary depending on whether the holiday was substituted and the actual hours worked.

The dates and applicability criteria in this article are based on laws and regulations in effect as of September 15, 2026.

Date of the 2026 National Foundation Day Substitute Public Holiday

The substitute public holiday for National Foundation Day in 2026 is October 5. National Foundation Day, October 3, falls on a Saturday. The following day, October 4, is also a Sunday.

Therefore, Monday, the first non-public holiday, becomes the substitute public holiday. No separate resolution designating a temporary public holiday is required. The date is determined under the current regulations.

Regulations on Public Holidays for Government Offices: “The first non-public holiday following that public holiday (meaning a day that is not a public holiday under any subparagraph of Article 2; the same shall apply hereinafter) shall be designated as the substitute public holiday.”

Differences in Application to Government Offices, Schools, and Private Companies

The practical application of substitute public holidays differs by institution. The public holiday regulations apply directly to government offices. Private workplaces must determine whether they fall within the scope of the Labor Standards Act.

Whether schools close is also reflected in their academic calendars. However, students’ school days are determined by school rules and academic calendars. After-school programs and care services may vary by school.

Even if Saturday is normally a day off, October 5 is a separate substitute public holiday. However, no additional wages arise solely because October 3 overlaps with an existing day off. Whether the employee actually worked and the applicable wage agreement must be checked separately.

Conditions for Workplaces with At Least Five and Less Than Five Employees

Workplaces that ordinarily employ at least five employees must provide paid public holidays. The legal basis is Article 55(2) of the Labor Standards Act. Substitute public holidays are included within the same scope.

This provision does not mandatorily apply to workplaces with less than five employees. In principle, the premium-pay rules for holiday work also do not apply. However, more favorable employment contracts remain valid.

How Are Exactly Five Regular Employees Counted?

The number of regular employees differs from the number of employees reporting to work on a specific date. In principle, it is calculated based on the one-month period preceding the event triggering application of the law. The total number of employees used is divided by the number of operating days.

Part-time and fixed-term employees may also be included if they qualify as employees. Business owners and cohabiting relatives who are not employees may be treated differently. Workplaces near the threshold should review their employee rosters and work records.

Pay Standards for Working on October 5

At a workplace with at least five employees, working that day may constitute holiday work. For up to 8 hours, at least 50% of the ordinary wage must be added. For hours exceeding 8, at least 100% must be added.

For salaried employees, paid-holiday wages are often included in the monthly salary. In that case, additional pay is calculated for the actual work performed and the premium portion. For hourly employees, whether paid-holiday wages must be paid separately should also be checked.

Order for Checking Working Conditions

1. Check the workplace’s number of regular employees.
2. Check whether October 5 is a scheduled working day.
3. Check whether there was a written agreement with the employee representative to substitute the holiday.
4. Calculate the actual hours of holiday work.
5. Calculate the pay according to the wage structure, such as monthly salary or hourly wages.

For shift workers, the confirmed work schedule matters more than the calendar. If an employee actually rested on a scheduled day off, no holiday-work premium applies. Paid-holiday wages must also be assessed based on the employment contract and wage structure.

Example of Calculating Holiday-Work Pay

If the ordinary hourly wage is designated as H, the calculation can be shown without setting an arbitrary amount. Assume that the employee worked 8 hours on October 5. This example assumes there was no valid holiday substitution.

• Compensation for actual holiday work: H × 8 hours × 1.5
• Paid-holiday wages for an hourly employee: H × 8 hours if the payment requirements are met
• Example total for an hourly employee: H × 8 hours × 2.5

For salaried employees, the paid-holiday portion already paid is not added again. The additional payment is generally calculated as H × 8 hours × 1.5. The actual calculation requires reviewing the components of the monthly salary and fixed allowances.

If more than 8 hours are worked, the calculation is divided into separate parts. The 1.5 multiplier applies to the first 8 hours. The 2 multiplier applies to the hours exceeding 8.

Comparison of Holiday Substitution and Compensatory Leave

Holiday substitution and compensatory leave differ in when they apply and their effects. A written agreement with the employee representative is essential for both systems. A simple verbal notice is generally insufficient.

If the holiday substitution is valid, October 5 becomes a working day. Instead, another day designated in advance becomes a paid holiday. If the employee works again on the substituted holiday, a separate assessment is required.

Comparison of National Foundation Day and Armed Forces Day

National holidays and public holidays are not the same concept. Commemorative days do not automatically become days off. The legal basis for each date must be checked separately.

Armed Forces Day is a statutory commemorative day. It is not an annually recurring public holiday. If it is designated as a temporary public holiday in a particular year, it is a day off only in that year.

National Foundation Day is both a national holiday and a regular public holiday. If it overlaps with a Saturday or Sunday, the substitute public holiday rules apply. Treating the two dates under the same standards leads to errors.

Common Mistakes

Some people regard October 4, 2026, as the substitute public holiday. Because that day is a Sunday, it is not the first non-public holiday. The actual substitute public holiday is October 5.

• Assuming that no substitute holiday is provided when a public holiday falls on a Saturday.
• Assuming that all private companies take the day off in the same way.
• Assuming that holiday substitution is complete based solely on a verbal agreement.
• Treating a scheduled day off and a paid holiday as the same concept.
• Treating holiday substitution and compensatory leave as the same system.

An employer must also not unilaterally treat a substitute public holiday as annual leave. Statutory paid holidays at workplaces with at least five employees are distinct from annual leave. Substituting annual leave also requires a written agreement with the employee representative.

Documents to Check

Workplace documents are required to determine an individual employee’s wages. It is difficult to establish the correct pay based solely on calendar information. The following materials should be reviewed together.

• Employment contract and rules of employment
• Confirmed work schedule for October 2026
• Written holiday-substitution agreement with the employee representative
• Pay statement and components of ordinary wages
• Materials used to calculate the workplace’s number of regular employees

If a dispute arises, it is advisable to keep records of working hours by date. Clock-in and clock-out records and work instructions may also serve as evidence. The law is applied based on the actual employment relationship.