13th month pay calculator
Your 13th month pay is at least 1/12 of the basic salary you earned in the calendar year. Employers must pay it by 24 December.
| Basic salary earned this calendar year | ₱300,000.00 |
| 13th month pay (1/12) | ₱25,000.00 |
| Other benefits you entered | ₱0.00 |
| All benefits, tax-free up to ₱90,000.00 a year | ₱25,000.00 |
| Part that is taxable | ₱0.00 |
Who gets it
Rank-and-file employees in the private sector who worked at least one month in the calendar year. Domestic workers (kasambahay) are entitled too. Government staff are not under this rule.
Not covered: people paid purely on commission, boundary or task (piece-rate workers are covered), and employers who already paid an equivalent when the decree was issued. Check with DOLE if unsure.
What counts as basic salary
It leaves out overtime, premium pay, night pay, holiday pay, cost of living allowance, and cash for unused leave, unless these have been made part of your basic salary. The maternity salary differential counts.
If you resigned or joined this year
You get a share in proportion to the time worked. Enter your months above. If your salary changed during the year, add up what you earned in each month and divide by 12.
Example with a pay change
From the labour handbook: ₱15,910.83 for 10 months, then ₱9,810.83 and ₱15,300.83 comes to ₱184,219.96. Divided by 12, the 13th month pay is ₱15,351.66.
Is it taxed?
13th month pay and other benefits are tax-free up to ₱90,000 a year in total. Only the excess is taxable.
See your monthly pay in the take-home pay calculator.
Sources: Presidential Decree 851; DOLE Handbook on Workers' Statutory Monetary Benefits 2024, p.40-44; RA 10361 s.25; NIRC 32(B)(7)(e). Sources and method.