🇵🇭 Nov 2026
13th month pay · 2026

13th month pay for ₱28,000 monthly salary

How much you get, how to pro-rate it, and whether any of it is taxed — with a worked example.

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.

On ₱28,000 a month for the whole of 2026, your 13th month pay is ₱28,000. Got a raise mid-year? Then the 13th month is a blend of your old and new rates — not simply your current salary.

13th month pay on a ₱28,000 monthly salary: ₱28,000 for a full year, ₱2,333.33 for each month worked; highlighted months show the example in this article 13TH MONTH PAY · 2026 ₱28,000FULL YEAR · ON OR BEFORE 24 DEC JanFebMarAprMayJunJulAugSepOctNovDec PER MONTH WORKED₱2,333.33 TAX₱0 (exempt)

₱28,000 salary at a glance

13th month pay = basic salary earned in 2026 ÷ 12.

₱28,000 full year₱14,000 6 months₱2,333.33 per month₱107.28 per unpaid day₱62,000 tax-free room left

A real-world example

Rodel drives a company service van in Pasig. He earned ₱26,000 from January to June, then received a raise to ₱28,000 from 1 July 2026.

His basic salary for the year: 6 × ₱26,000 + 6 × ₱28,000 = ₱324,000. Divided by 12, his 13th month is ₱27,000 — not ₱28,000. Several of his coworkers expected the new rate to apply to the whole year; it doesn't, because the law looks at basic salary earned during the year, month by month.

Mid-year raises and back pay

If a wage order or a raise is applied retroactively — say, approved in October but effective from July — the salary differential you receive for July to September is basic salary for those months, so it does increase your 13th month. That matters in 2026 in Metro Manila, where the minimum wage changed under Wage Order NCR-28 from 26 September.

Promotions work the same way. Moving from ₱28,000 to ₱32,000 in October would give (9 × ₱28,000 + 3 × ₱32,000) ÷ 12 = ₱29,000.

Tax-free room for other bonuses

13th month pay of ₱28,000 plus a ₱10,000 bonus compared with the ₱90,000 tax-free ceiling: ₱52,000 of room left₱90,000 tax-free ceilingTotal ₱38,000 — ₱52,000 of tax-free room left13th monthChristmas bonus (example)
The ceiling covers the 13th month and other benefits combined, per taxpayer per year (NIRC Sec. 32(B)(7)(e), as amended by TRAIN).

A full-year 13th month of ₱28,000 is entirely exempt. You still have ₱62,000 of tax-free room for a Christmas bonus, productivity incentive or other benefits paid in 2026. A ₱10,000 Christmas bonus would still leave ₱52,000 of room.

The 13th month is never subject to SSS, PhilHealth or Pag-IBIG contributions. Tax estimates assume a full year at ₱28,000 with employee contributions of about ₱2,300 a month deducted.

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.

Open the 13th month calculator →

Didn't work the full year? ₱28,000 pro-rated table

New hires and leavers are both covered, as long as they worked at least a month. Read the row for the number of months you were on payroll in 2026.

Pro-rated 13th month pay on ₱28,000 a month: from ₱2,333.33 for one month to ₱28,000 for twelve123456₱14k789101112₱28kmonths of basic salary earned in the year →
Each bar is one-twelfth of basic salary earned; gold bars match the example above.
MonthsWorked13th month (of basic earned)
12from 1 January (full year)₱28,000
of ₱336,000
11from 1 February
or Jan to end of November		₱25,666.67
of ₱308,000
10from 1 March
or Jan to end of October		₱23,333.33
of ₱280,000
9from 1 April
or Jan to end of September		₱21,000
of ₱252,000
8from 1 May
or Jan to end of August		₱18,666.67
of ₱224,000
7from 1 June
or Jan to end of July		₱16,333.33
of ₱196,000
6from 1 July
or Jan to end of June		₱14,000
of ₱168,000
5from 1 August
or Jan to end of May		₱11,666.67
of ₱140,000
4from 1 September
or Jan to end of April		₱9,333.33
of ₱112,000
3from 1 October
or Jan to end of March		₱7,000
of ₱84,000
2from 1 November
or Jan to end of February		₱4,666.67
of ₱56,000
1from 1 December
or Jan to end of January		₱2,333.33
of ₱28,000

Compared with nearby salaries

Full-year 13th month pay for monthly salaries near ₱28,000: ₱22,000 gives ₱22,000, ₱25,000 gives ₱25,000, ₱28,000 gives ₱28,000, ₱30,000 gives ₱30,000, ₱35,000 gives ₱35,000₱22,000/mo₱22,000₱25,000/mo₱25,000₱28,000/mo₱28,000₱30,000/mo₱30,000₱35,000/mo₱35,000
Full-year amounts. For a pro-rated figure, divide by 12 and multiply by months worked.
Monthly basicFull yearPer month worked
₱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
Ways to picture a ₱28,000 13th month: 37.1 days of NCR minimum wage, ₱2,333.33 accrued per month, 8.33% of annual basic salary37.1 daysof NCR minimumwage (₱755/day)₱₱2,333.33set aside for youeach month worked8.33%of a year'sbasic salary
Fun equivalents. NCR minimum wage: ₱755 a day for non-agriculture workers under Wage Order NCR-28 (from 26 September 2026).

Leave without pay: the effect in pesos

Paid leave doesn't reduce anything. Unpaid days, undertime and tardiness deductions do — but only by a twelfth of the amount deducted.

Unpaid days5-day week6-day week
1 day₱27,892.72
−₱107.28		₱27,910.54
−₱89.46
3 days₱27,678.16
−₱321.84		₱27,731.63
−₱268.37
5 days₱27,463.60
−₱536.40		₱27,552.72
−₱447.28
10 days₱26,927.20
−₱1,072.80		₱27,105.43
−₱894.57

Before you check your December payslip

If a raise is approved late in the year with retroactive effect, check that the differential is included in the 13th month computation — payroll systems sometimes miss it.
Payday falls on a weekend or holiday? 24 December 2026 is a Thursday, so there's no excuse for “we'll pay after Christmas”. Employers may — and many do — pay earlier.
Money claims, including unpaid 13th month pay, prescribe after three years. If an old employer still owes you for 2024, act before the end of 2027.

FAQ

My salary increased in July. Which rate is used for 13th month pay?

Both. Add up the basic salary you actually earned each month and divide by 12. Six months at ₱26,000 and six at ₱28,000 give ₱27,000.

Does retroactive pay count for the 13th month?

Yes. Salary differentials for earlier months are basic salary for those months, so they increase the total you divide by 12.

Do I need to work a minimum period to get it?

Yes — at least one month during the calendar year. Below that, there is no entitlement under PD 851.

How is 13th month pay computed on a ₱28,000 salary?

Add up the basic salary you earned from January to December and divide by 12. For a full year at ₱28,000 that gives ₱28,000; each month worked adds ₱2,333.33.

Related 13th month pay guides

How to compute 13th month payFormula, payslip examples, mistakesIs 13th month pay taxable?₱90,000 ceiling under TRAINPro-rated 13th month payResigned, new hires, final payWhat counts as basic salary?OT, night diff, COLA, commissions13th month pay deadline 2026On or before 24 DecemberUnpaid 13th month pay: DOLE complaintSEnA, 1349 hotline, 3-year limit13th month pay on ₱22,000₱22,000 for a full year · ₱1,833.33/month worked13th month pay on ₱25,000₱25,000 for a full year · ₱2,083.33/month worked13th month pay on ₱30,000₱30,000 for a full year · ₱2,500/month worked

Sources

You may also like