13th month pay deadline: on or before 24 December 2026
When it must be paid, when it can be paid early or in two parts, and what “late” means.
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.
Private employers must pay the 13th month not later than 24 December — in 2026 that's a Thursday. They may pay earlier, in instalments, or half before school opening and half in December. There is no exemption or deferment: DOLE has said in every recent advisory that requests to postpone won't be entertained.
Key dates for the 2026 13th month pay
Dates from PD 851, the 1987 Revised Guidelines and DOLE advisories.
Christmas falls on Friday, so 24 December is the last working day before the long weekend for most offices. A company that runs its payroll on the 15th and 30th has two realistic chances: the 15 December payroll or a special payout before the 24th. Paying it with the 30 December payroll would be late.
Half in June, half in December
The 1987 Revised Guidelines let employers pay one-half before the opening of the regular school year and the other half on or before 24 December. Many family-owned companies and schools still do this. The June half is an advance on a year that isn't over, so the December payment should be the full-year 13th month minus whatever was advanced. Some companies pay it monthly with the salary; that's fine too, as long as every month's twelfth is actually there and the year's total is right.
What if your employer says it can't pay?
DOLE's advisories are blunt: no exemption, no deferment. Before 2020 there were provisions for distressed employers; recent advisories (2023, 2024 and 2025) all state requests for exemption or deferment will not be allowed. An employer that misses 24 December is in violation, and you can raise it with DOLE right away — you don't have to wait for the new year.
Counting down? The Christmas countdown shows how many days are left until the 25th — your 13th month should arrive at least a day before it ends.
Work out your own 13th month pay
Enter your monthly basic salary, the months you worked and any unpaid absences — the calculator also shows how much falls under the ₱90,000 tax-free ceiling.
After paying, employers submit a report through DOLE's online establishment reporting system — by 15 January 2027 for the 2026 payout. It asks for the company's name and address, principal business, total employment, number of workers who benefited, amount granted per employee, total amount paid, and a contact person. DOLE regional and field offices then monitor compliance under Department Order No. 238, Series of 2023.
If it's late or missing
Ask HR or payroll in writing, with a date. Mistakes and cash-flow delays usually resolve here.
Call the DOLE hotline 1349 for guidance.
File a Request for Assistance under SEnA at the DOLE field office — a free 30-day conciliation process.
The full process, including what happens if conciliation fails, is in the DOLE complaint guide.
FAQ
When is the 13th month pay deadline in 2026?
On or before Thursday, 24 December 2026, under PD 851 and DOLE’s annual guidelines.
Can 13th month pay be released in November?
Yes. Paying early is allowed and common. The 24 December date is the latest, not the only, payment date.
Can my employer pay 13th month pay in January?
No. Paying after 24 December is a violation. DOLE does not grant deferments, even to companies in financial difficulty.
When do resigned employees get their 13th month pay?
With their final pay — which DOLE Labor Advisory No. 06-2020 says should be released within 30 days from separation, unless company policy is more favourable.
What is the 15 January deadline?
It is the employer’s deadline to submit the 13th month pay compliance report to DOLE online — 15 January 2027 for the 2026 payout.
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.