13th Month Pay Calculator (Philippines)
Estimate your 13th month pay under PD 851, including pro-rated amounts if you joined or left mid-year, the ₱90,000 tax-exempt ceiling, and a suggested plan for what to do with it.
Your Salary Details
Basic salary only: allowances, overtime, holiday pay, night differential and COLA are excluded from the computation.
1 to 12. Use 12 if you worked the whole year.
Days without pay this year. Deducted at your daily rate.
Sets the daily rate used for unpaid days.
If you know your exact basic pay for the year, enter it here and it replaces the estimate above.
Christmas bonus, productivity incentives, other bonuses. These share the ₱90,000 tax-free ceiling.
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How 13th Month Pay Is Computed
The rules below come from Presidential Decree No. 851, DOLE Labor Advisory No. 16 (Series of 2025) and the DOLE-BWC Handbook on Workers' Statutory Monetary Benefits.
| Rule | Details |
|---|---|
| Formula | Total basic salary earned in the calendar year ÷ 12 |
| Pro-rating | Worked part of the year? Only the months you actually earned count |
| Basic salary excludes | Allowances, COLA, overtime, premium pay, night shift differential, holiday pay, cash conversion of unused leave |
| Deadline | On or before December 24 (half may be paid before school opens) |
| Minimum service | At least one month in the calendar year |
| Tax-exempt ceiling | ₱90,000 for 13th month pay plus other benefits combined (NIRC Sec. 32(B)(7)(e), TRAIN Law) |
This is an estimate for planning. Your payroll team applies the exact DOLE rules and BIR annualisation to your actual pay records. Sources: DOLE Bureau of Working Conditions FAQs on 13th Month Pay; DOLE Labor Advisory No. 16, s. 2025; Republic Act No. 10963 (TRAIN Law).
Frequently Asked Questions
Who is entitled to 13th month pay in the Philippines?
All rank-and-file employees in the private sector who have worked for at least one month during the calendar year, regardless of position, designation or employment status and however their wages are paid (DOLE Labor Advisory No. 16, Series of 2025, implementing Presidential Decree No. 851). Managerial employees are not covered, and neither are government employees, kasambahay and other persons in the personal service of another, or workers paid purely on commission, boundary or task basis. Employers already paying an equivalent benefit worth at least one-twelfth of basic salary are also exempt.
When is 13th month pay paid?
Under PD 851 and its implementing rules it must be paid on or before December 24 of every year. Employers may choose to pay one half before the regular school year opens and the other half on or before December 24. DOLE does not accept requests for exemption or deferment, and employers must report compliance to DOLE by January 15 of the following year.
Is 13th month pay taxable?
Only the part above ₱90,000. Section 32(B)(7)(e) of the National Internal Revenue Code, as amended by the TRAIN Law (Republic Act No. 10963, in force since 2018), excludes 13th month pay and other benefits from gross income up to ₱90,000 per year. The ceiling is an aggregate: your Christmas bonus, productivity incentives, other bonuses and the taxable excess of de minimis benefits all count towards it. Anything above ₱90,000 is added to your taxable compensation and taxed at the regular graduated rates.
What if I resigned or was hired in the middle of the year?
You still receive a pro-rated amount. DOLE's rules entitle employees who have served at least 30 days to a proportionate 13th month pay based on the basic salary they actually earned in the calendar year, whether they resigned, were terminated or were separated for an authorized cause. For example, six months at ₱25,000 basic salary is ₱150,000 ÷ 12 = ₱12,500.
Does maternity leave count towards 13th month pay?
Partly. The SSS maternity benefit itself is not treated as basic salary, so months covered only by the SSS benefit do not add to your 13th month pay. However, under the 105-Day Expanded Maternity Leave Law (RA 11210), the salary differential your employer pays on top of the SSS benefit is included as part of basic salary when computing 13th month pay, according to the DOLE-BWC Handbook on Workers' Statutory Monetary Benefits.
What is the difference between 13th month pay and a Christmas bonus?
13th month pay is required by law (PD 851) and must be at least one-twelfth of the basic salary you earned during the year. A Christmas bonus is voluntary: it is given at the employer's discretion, in any amount, and no law requires it. The only overlap is that DOLE treats a Christmas or mid-year bonus as an equivalent of 13th month pay if it is worth at least one-twelfth of basic salary, in which case the employer does not have to pay both. Both count towards the same ₱90,000 tax-free ceiling.
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