13th Month Pay Calculator Philippines

On or before Thursday, December 24, 2026. PD 851 fixes December 24 every year; paying half earlier (often in June) is allowed if the balance is paid by then. That day is also Christmas Eve, a special (non-working) day under Proclamation No. 1006, s. 2025 — check when your employer runs its December payroll. Employees who resigned or were dismissed during the year get their pro-rated share with their final pay instead.

Not under PD 851, which covers the private sector. Government personnel get a year-end bonus of one month's basic salary as of October 31 plus a ₱5,000 cash gift. Who qualifies: at least four months of service from January 1 to October 31 and still in service on October 31; paid with the first agency payroll in November (RA 12314 Sec. 75; DBM Budget Circular 2024-3). Their salary is on the 2026 salary grade table.

Hanggang Thursday, December 24, 2026 ang huling araw ayon sa PD 851. Puwedeng ibigay nang mas maaga o hatiin (kalahati sa June, kalahati sa December), basta buo na bago mag-December 24. Kung umalis ka na sa trabaho, kasama ito sa final pay mo.

13th month pay = total basic salary you actually earned during the calendar year ÷ 12. If you earned ₱20,000 per month for all 12 months, your 13th month pay is ₱240,000 ÷ 12 = ₱20,000. If you worked fewer months, only the salary you actually earned is counted, which gives a pro-rated amount.

13th month pay is tax-exempt up to ₱90,000, combined with other benefits like bonuses (the "13th month pay and other benefits" cap under the TRAIN law). Only the amount exceeding ₱90,000 in total benefits is added to your taxable income.

Employers must pay 13th month pay on or before December 24 of each year (PD 851). Some employers release half earlier in the year (commonly before school opening in June) and the balance in December — that is allowed as long as the full amount is paid by December 24.

Yes. Rank-and-file employees who worked at least one month during the calendar year are entitled to a pro-rated 13th month pay, usually released with the final pay. The formula is the same: total basic salary earned before separation ÷ 12.

No. The base is basic salary only. Overtime pay, holiday premium, night differential, and cost-of-living allowances are excluded unless your company policy, practice, or collective bargaining agreement treats them as part of basic salary.

Yes. Under PD 851 the divisor is always 12, whether you worked twelve months or two. Working fewer months shrinks the total basic salary that goes into the formula — that is what makes the result pro-rated — but the divisor never changes to the number of months you worked.

Multiply your monthly basic salary by 6, then divide by 12 — in other words, half a month’s salary. At ₱20,000 per month: ₱20,000 × 6 = ₱120,000 ÷ 12 = ₱10,000. For 5 months it is ₱8,333.33, for 4 months ₱6,666.67, and for 3 months ₱5,000.

Unpaid absences reduce the basic salary you actually earned, and only earned basic salary enters the formula. Each unpaid day removes one day’s basic pay from the total before it is divided by 12; paid leave you took counts as salary and is not deducted. Tardiness and undertime deductions work the same way.

Not by law. As of 2026 no statute requires a 14th month pay; bills to mandate it have been filed in Congress (including a Senate bill in August 2025) but none has been enacted. Employers that give a 14th month or Christmas bonus do so voluntarily, and it counts toward the same ₱90,000 tax-exempt ceiling for 13th month pay and other benefits.

The same way: total basic pay actually earned during the calendar year ÷ 12. For a daily-paid worker that total is days actually paid (days worked plus paid leave and paid holidays) × daily rate, excluding overtime, premium pay and allowances. Example: ₱600 a day × 280 paid days = ₱168,000 ÷ 12 = ₱14,000.

Add up what you actually earned each month at each salary level, then divide by 12. Example: 6 months at ₱20,000 plus 6 months at ₱25,000 = ₱270,000 total → ₱270,000 ÷ 12 = ₱22,500 13th month pay. The Accurate mode of the calculator above handles this month by month.

Partly. The SSS maternity benefit itself is excluded because it is paid by SSS, not your employer, and is not basic salary. The salary differential paid by your employer under RA 11210 is included as basic salary under the DOLE guidelines, so it adds to the 13th month base. Months fully covered only by the SSS benefit contribute ₱0.

₱15,000 × 8 months = ₱120,000 total basic salary earned; ÷ 12 = ₱10,000. The divisor stays 12 even if you worked fewer months — that is what makes the amount pro-rated.

Hindi. Under PD 851 only basic salary counts: overtime pay, holiday and rest-day premiums, night differential and allowances not integrated into basic salary are excluded, unless your company policy or CBA includes them. Only the basic salary you actually earned in the year is divided by 12.