🇵🇭 Nov 2026
Philippines · 2026

13th month pay calculator & guides 2026

Compute your 13th month pay in seconds, check the ₱90,000 tax-free ceiling, and read plain-English guides on every special case — from new hires to kasambahay.

ESTIMATE

Guide and estimates as of 3 November 2026, for information only — not legal or tax advice. Rules: PD 851 and its 1987 Revised Guidelines, DOLE Labor Advisory No. 16, Series of 2025 (issued late November 2025), the ₱90,000 exemption under RA 10963 (TRAIN). The 2026 DOLE advisory had not been published when this was written; the rules have been the same every year.

Your 13th month pay is one-twelfth of the basic salary you earned in the calendar year, due on or before 24 December 2026. Enter your monthly basic salary and the months you worked; the calculator handles mid-year starts, resignations, unpaid days and the tax-free ceiling.

13th month pay calculator (2026)

Your 13th month pay—
₱0₱90,000 tax-free ceiling

Formula: total basic salary earned in the calendar year ÷ 12 (PD 851). Daily rate = monthly × 12 ÷ factor. Tax estimate uses TRAIN rates (2023+) on a full year of pay after SSS, PhilHealth and Pag-IBIG. Information only.

How the calculator works

It follows Presidential Decree No. 851 and DOLE's yearly guidelines. Full months worked are multiplied by your monthly basic; any extra paid days in a partial month are added at your daily rate, and unpaid absences are subtracted at the same rate. The daily rate is your monthly salary × 12 ÷ 261 for a Monday–Friday schedule or ÷ 313 for Monday–Saturday — the factors most Philippine payrolls use. The total is divided by 12.

For tax, the 13th month and your “other bonuses” are compared with the ₱90,000 ceiling under the TRAIN law. Anything above it is added to your taxable pay for the year and taxed at your top rate; the estimate assumes you earn the same salary for the months you entered and deducts employee SSS, PhilHealth and Pag-IBIG contributions.

Pro-rated 13th month pay on a ₱20,000 monthly salary: ₱1,666.67 per month worked, ₱16,666.67 for 10 months, ₱20,000 for a full year12345678910₱16.7k1112₱20kmonths of basic salary earned in the year →
Example at ₱20,000: each month of basic salary adds ₱1,666.67.

Three things people get wrong

13th month pay by monthly salary

Full-year amounts and what each month worked adds (multiply by your months for a pro-rated figure). Tap a salary for a full article with pro-rated tables, absences and tax.

Monthly basicFull yearPer month worked
₱15,000₱15,000₱1,250
₱18,000₱18,000₱1,500
₱20,000₱20,000₱1,666.67
₱22,000₱22,000₱1,833.33
₱25,000₱25,000₱2,083.33
₱28,000₱28,000₱2,333.33
₱30,000₱30,000₱2,500
₱35,000₱35,000₱2,916.67
₱40,000₱40,000₱3,333.33
₱45,000₱45,000₱3,750
₱50,000₱50,000₱4,166.67
₱60,000₱60,000₱5,000
₱70,000₱70,000₱5,833.33
₱75,000₱75,000₱6,250
₱80,000₱80,000₱6,666.67
₱90,000₱90,000₱7,500
₱100,000₱100,000
₱10,000 taxable
₱8,333.33
Example: an ₱80,000 13th month plus a ₱15,000 Christmas bonus total ₱95,000, ₱5,000 above the ₱90,000 tax-free ceiling₱90,000 tax-free ceilingTotal ₱95,000 — ₱5,000 is taxable₱80,000 13th month₱15,000 bonus
The ₱90,000 ceiling covers the 13th month and other benefits combined.

13th month pay guides

The basics

Tax

Special cases

Your rights

By salary

The rules in brief (as of 3 November 2026)

DOLE usually issues its 13th month labour advisory in late November; the 2026 advisory had not been published when this page was updated. Rules have been unchanged for years.

FAQ

How is 13th month pay computed in the Philippines?

Add up the basic salary earned from January to December and divide by 12. A full year with no unpaid days equals one month of basic salary; each month worked adds one-twelfth.

When is the deadline for 13th month pay in 2026?

On or before Thursday, 24 December 2026. Employers may pay earlier or pay half before the school year opens and the rest by 24 December.

Who is entitled to 13th month pay?

All rank-and-file private-sector employees who worked at least one month in the calendar year, regardless of status (probationary, contractual, part-time, daily-paid, piece-rate) and including those who resigned or were terminated.

Is 13th month pay taxable?

Only the part of your 13th month pay and other benefits above ₱90,000 for the year. It is also not subject to SSS, PhilHealth or Pag-IBIG contributions.

Do resigned employees get 13th month pay?

Yes, pro-rated to the basic salary earned up to the last day, usually released with final pay within 30 days of separation.

Sources