🇵🇭 Nov 2026
13th month pay · 2026

13th month pay for ₱45,000 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.

For a ₱45,000 monthly basic salary, a full-year 13th month pay is ₱45,000. Supervisors and employees with commissions often ask whether they're covered and what counts — short answer: supervisors yes; commissions, it depends.

13th month pay on a ₱45,000 monthly salary: ₱45,000 for a full year, ₱3,750 for each month worked; highlighted months show the example in this article 13TH MONTH PAY · 2026 ₱45,000FULL YEAR · ON OR BEFORE 24 DEC JanFebMarAprMayJunJulAugSepOctNovDec PER MONTH WORKED₱3,750 TAX₱0 (exempt)

₱45,000 salary at a glance

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

₱45,000 full year₱22,500 6 months₱3,750 per month₱172.41 per unpaid day₱45,000 tax-free room left

One person's numbers

Liza was promoted to sales supervisor at an appliance distributor in Pampanga. Her package: ₱45,000 basic, plus sales commissions that averaged ₱8,000 a month in 2026.

Two questions came up at her first December as a supervisor. Is she still entitled? Yes — PD 851 covers rank-and-file employees, and “rank-and-file” there means anyone who isn't a managerial employee as defined by the Labor Code. Supervisors who don't lay down management policies or hire and fire are covered. And do the commissions count? Her company's payroll treats them as incentives on top of salary, so her 13th month is ₱45,000. If they were counted, it would be ₱53,000.

Commissions: the Supreme Court has gone both ways

In Philippine Duplicators v. NLRC (1993, affirmed in 1995), commissions that formed part of salespeople's regular pay for each sale were treated as part of basic salary for the 13th month. In Boie-Takeda Chemicals v. De la Serna (1993) productivity-type incentives were excluded. The deciding question is whether the commission is really pay for work done (part of the wage structure) or a bonus-like incentive.

Purely commission-paid employees (no fixed salary) are among those listed as not covered in the 1987 guidelines. If your pay is mostly commissions, read your contract and payroll history — and ask HR in writing how your 13th month is computed.

Tax-free room for other bonuses

13th month pay of ₱45,000 plus a ₱10,000 bonus compared with the ₱90,000 tax-free ceiling: ₱35,000 of room left₱90,000 tax-free ceilingTotal ₱55,000 — ₱35,000 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 ₱45,000 is entirely exempt. You still have ₱45,000 of tax-free room for a Christmas bonus, productivity incentive or other benefits paid in 2026. A ₱10,000 Christmas bonus would still leave ₱35,000 of room.

The 13th month is never subject to SSS, PhilHealth or Pag-IBIG contributions. Tax estimates assume a full year at ₱45,000 with employee contributions of about ₱3,075 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? ₱45,000 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 ₱45,000 a month: from ₱3,750 for one month to ₱45,000 for twelve123456789101112₱45kmonths 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)₱45,000
of ₱540,000
11from 1 February
or Jan to end of November		₱41,250
of ₱495,000
10from 1 March
or Jan to end of October		₱37,500
of ₱450,000
9from 1 April
or Jan to end of September		₱33,750
of ₱405,000
8from 1 May
or Jan to end of August		₱30,000
of ₱360,000
7from 1 June
or Jan to end of July		₱26,250
of ₱315,000
6from 1 July
or Jan to end of June		₱22,500
of ₱270,000
5from 1 August
or Jan to end of May		₱18,750
of ₱225,000
4from 1 September
or Jan to end of April		₱15,000
of ₱180,000
3from 1 October
or Jan to end of March		₱11,250
of ₱135,000
2from 1 November
or Jan to end of February		₱7,500
of ₱90,000
1from 1 December
or Jan to end of January		₱3,750
of ₱45,000

Compared with nearby salaries

Full-year 13th month pay for monthly salaries near ₱45,000: ₱35,000 gives ₱35,000, ₱40,000 gives ₱40,000, ₱45,000 gives ₱45,000, ₱50,000 gives ₱50,000, ₱60,000 gives ₱60,000₱35,000/mo₱35,000₱40,000/mo₱40,000₱45,000/mo₱45,000₱50,000/mo₱50,000₱60,000/mo₱60,000
Full-year amounts. For a pro-rated figure, divide by 12 and multiply by months worked.
Monthly basicFull yearPer month worked
₱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
Ways to picture a ₱45,000 13th month: 59.6 days of NCR minimum wage, ₱3,750 accrued per month, 8.33% of annual basic salary59.6 daysof NCR minimumwage (₱755/day)₱₱3,750set 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₱44,827.59
−₱172.41		₱44,856.23
−₱143.77
3 days₱44,482.76
−₱517.24		₱44,568.69
−₱431.31
5 days₱44,137.93
−₱862.07		₱44,281.15
−₱718.85
10 days₱43,275.86
−₱1,724.14		₱43,562.30
−₱1,437.70

Before you check your December payslip

If your commission is guaranteed and paid every cut-off, ask whether payroll includes it in “basic salary” for 13th month purposes and get the answer in writing.
Resigning in December? Your 13th month for January to your last day is still due — and if you leave before the 24th, it's part of your final pay.
Don't confuse the 13th month with a Christmas bonus. The 13th month is mandatory; a Christmas bonus is voluntary unless it's in your contract or has become a company practice.

FAQ

Are supervisors entitled to 13th month pay?

Yes. PD 851 covers all rank-and-file employees; only managerial employees, as defined in the Labor Code, are outside the law. Supervisors are not managerial employees.

Are sales commissions included in 13th month pay?

It depends. Commissions that are part of the regular wage structure have been counted by the Supreme Court (Philippine Duplicators), while productivity-type incentives were excluded. Many employers compute on fixed basic salary only.

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 ₱45,000 salary?

Add up the basic salary you earned from January to December and divide by 12. For a full year at ₱45,000 that gives ₱45,000; each month worked adds ₱3,750.

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 ₱35,000₱35,000 for a full year · ₱2,916.67/month worked13th month pay on ₱40,000₱40,000 for a full year · ₱3,333.33/month worked13th month pay on ₱50,000₱50,000 for a full year · ₱4,166.67/month worked

Sources

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