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)
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.
Three things people get wrong
- Using gross pay. Overtime, night differential, holiday pay, COLA and allowances aren't counted unless your contract or company practice says so.
- Dividing by months worked. It's always ÷ 12. Five months at ₱24,000 = ₱120,000 ÷ 12 = ₱10,000.
- Thinking only regular employees qualify. Probationary, contractual, part-time, daily-paid and resigned employees are all covered after one month of service.
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 basic | Full year | Per 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 |
13th month pay guides
The basics
Tax
Special cases
Your rights
By salary
The rules in brief (as of 3 November 2026)
- Who: rank-and-file private employees with at least one month of service in the year; kasambahay under RA 10361. Government employees get a year-end bonus and ₱5,000 cash gift instead.
- How much: at least 1/12 of total basic salary earned in the calendar year.
- When: on or before 24 December; half may be paid before school opening. Leavers get it with final pay.
- Tax: exempt up to ₱90,000 together with other benefits; no SSS, PhilHealth or Pag-IBIG deductions.
- Report: employers file a compliance report with DOLE online by 15 January 2027.
- Minimum wage, NCR: ₱755/day (non-agriculture) from 26 September 2026 under Wage Order NCR-28.
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
- Presidential Decree No. 851 (1975) and the Revised Guidelines on the Implementation of the 13th Month Pay Law (1987): one-twelfth of basic salary earned in the calendar year, rank-and-file employees, at least one month of service, pay on or before 24 December.
- DOLE Labor Advisory No. 13, Series of 2024 and No. 16, Series of 2025 (reported by PNA/SunStar, 29 Nov 2025): no exemption or deferment, “basic salary” definition and exclusions, compliance report through the DOLE online portal by 15 January.
- National Internal Revenue Code Sec. 32(B)(7)(e) as amended by RA 10963 (TRAIN): 13th month pay and other benefits exempt up to ₱90,000 a year; graduated income tax rates in force since 1 January 2023. House Bill 7661 (₱150,000 cap) was still pending in November 2026.
- Employee contributions used for tax estimates: SSS 5% of the monthly salary credit (₱5,000–₱35,000), PhilHealth 2.5% (5% shared, ₱10,000–₱100,000), Pag-IBIG ₱200.