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13th Month Pay Calculator Philippines

Estimate the 13th month pay you should receive this year. It works for full-year employees, new hires, and employees who resigned. Everything is computed on your device.

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Compute your 13th month pay

How do you want to enter your salary?
Example: 20000 or 20,000.00
0 to 12. Decimals are OK, e.g. 7.5
For example a Christmas bonus, mid-year bonus, or productivity incentive. Used only to estimate the tax-exempt part.

Who is entitled to 13th month pay?

All rank-and-file employees in the private sector, regardless of position, employment status, or how their wage is paid, who worked at least one month in the calendar year. Managerial employees are not covered by the law.(Source: PD 851 as modified by MO 28 (1986); Revised Guidelines, Items 1 and 3)

How 13th month pay is computed

13th month pay = total basic salary earned in the year ÷ 12

This is the minimum the law requires. If you did not work the whole year, you only add the salary you actually earned, so the amount is automatically pro-rated. Anyone who worked at least 1 month is entitled to their share.(Source: Rules Implementing PD 851, Sec. 2(a); Revised Guidelines, Item 4(a))

What counts as basic salary?

Basic salary is the pay you receive for your regular work. These are not included:

If an allowance is part of your basic salary under your contract or company practice, it may count. Ask your employer or DOLE if you are unsure.(Source: Revised Guidelines, Item 4(a))

When must it be paid?

Your employer must pay it on or before December 24 each year. If you resign or are separated before then, you get your pro-rated share when you leave.(Source: DOLE Labor Advisory No. 16 s. 2025, Revised Guidelines, Item 6)

Is 13th month pay taxable?

Your 13th month pay and other benefits are tax-free up to a combined ₱90,000.00 per year. Only the amount above ₱90,000.00 is taxable. Other benefits include things like a Christmas bonus or productivity incentive. This ceiling has been raised by law in the past, so confirm the current amount with the BIR.(Source: RA 10963 (TRAIN Law), Sec. 9, BIR RR 11-2018)

Worked examples

Example 1: New hire who started in June

Ana started on June 1 with a monthly basic salary of ₱20,000. By December she has worked 7 months.

Example 2: Employee who got a raise in July

Ben earned ₱18,000 a month from January to June, then ₱22,000 a month from July to December.

Want to know your regular monthly pay after deductions? Use theTake-Home Pay Calculator. Leaving your job? Thefinal pay calculator includes your pro-rated 13th month pay.

Frequently asked questions

I resigned before December. Do I still get 13th month pay?

Yes. If you worked at least 1 month in the year, you are entitled to 13th month pay in proportion to the time you worked. Add up the basic salary you earned from January until your last day, then divide by 12. It is usually released with your final pay.

I am still on probation. Am I entitled to 13th month pay?

Yes. The law covers rank-and-file employees regardless of their employment status, as long as they worked at least 1 month during the calendar year. Probationary, contractual, and regular employees are all covered.

I work part-time. How is my 13th month pay computed?

Part-time rank-and-file employees are entitled to 13th month pay. It is computed the same way: total basic salary actually earned during the year divided by 12. Because you earn less basic salary, your 13th month pay will be smaller. If you work for two or more private employers, full-time or part-time, each one owes you 13th month pay.

I was on maternity leave this year. Does that reduce my 13th month pay?

The salary differential your employer pays during maternity leave counts as basic salary for your 13th month pay. The SSS maternity benefit itself is a social security benefit, not salary from your employer, so it is not counted. Use detailed mode: for each month, enter the basic salary your employer paid you, including any salary differential.

I am paid on commission. Do I get 13th month pay?

If you receive a fixed or guaranteed wage plus commission, you are entitled to 13th month pay. Following the Supreme Court in Boie-Takeda Chemicals v. De la Serna, DOLE's guidance is that commissions are not part of basic salary, so only your fixed or guaranteed wage is counted. Employers of workers paid purely on commission (with no fixed wage) are not covered by the 13th month pay law.

When must my employer pay my 13th month pay?

On or before December 24 of each year. Your employer may pay half before the regular school year opens and the other half on or before December 24. DOLE does not allow exemptions or delays.

Is my 13th month pay taxed?

Your 13th month pay and other benefits (such as a Christmas bonus or productivity incentive) are tax-free up to a combined ₱90,000.00 per year. Only the amount above ₱90,000.00 is added to your taxable income. This ceiling has been changed by law before, so check the current amount with the BIR.

Sources

  1. Presidential Decree No. 851 (13th Month Pay Law), December 16, 1975
  2. Memorandum Order No. 28 (1986), modifying PD 851, Sec. 1
  3. Rules and Regulations Implementing PD 851 (December 22, 1975)
  4. Revised Guidelines on the Implementation of the 13th Month Pay Law (DOLE, November 16, 1987)
  5. DOLE Labor Advisory No. 16, Series of 2025 (November 15, 2025): Guidelines on the Payment of Thirteenth-Month Pay
  6. Republic Act No. 10963 (TRAIN Law), amending NIRC Sec. 32(B)(7)(e)
  7. BIR Revenue Regulations No. 11-2018
  8. DOLE Bureau of Working Conditions, Handbook on Workers' Statutory Monetary Benefits (2024 Edition)

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