🇵🇭 Nov 2026
13th month pay · 2026

13th month pay for ₱90,000 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.

At ₱90,000 a month, a full-year 13th month pay is ₱90,000 — exactly the tax-free ceiling. It's fully exempt on its own, but any Christmas bonus or other benefit on top is taxed from the first peso.

13th month pay on a ₱90,000 monthly salary: ₱90,000 for a full year, ₱7,500 for each month worked; highlighted months show the example in this article 13TH MONTH PAY · 2026 ₱90,000FULL YEAR · ON OR BEFORE 24 DEC JanFebMarAprMayJunJulAugSepOctNovDec PER MONTH WORKED₱7,500 TAX₱0 (exempt)

₱90,000 salary at a glance

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

₱90,000 full year₱45,000 6 months₱7,500 per month₱344.83 per unpaid day₱0 tax-free room left

A real-world example

Bea, an operations lead at a shared-services centre in Alabang on ₱90,000, gets her ₱90,000 13th month plus a ₱10,000 Christmas bonus and a ₱5,000 rice-and-grocery gift card.

Her 13th month uses up the whole ₱90,000 ceiling. The ₱10,000 bonus is fully taxable: at her 25% bracket, about ₱2,500. The gift card is a de minimis benefit if it stays within its own limit (the Christmas-gift item is ₱5,000 a year); anything beyond that limit would also join the taxable pile.

Right at the ceiling: what to watch

When your 13th month equals or exceeds ₱90,000, other bonuses lose their tax-free status entirely. A ₱20,000 performance bonus is worth about ₱15,000 in your pocket instead of ₱20,000.

If you started mid-year, though, your pro-rated 13th month is lower and there's room again: hired on 1 April, your 13th month is ₱67,500, leaving ₱22,500 of tax-free room for bonuses.

A few thousand more or less

Full-year 13th month pay for monthly salaries near ₱90,000: ₱75,000 gives ₱75,000, ₱80,000 gives ₱80,000, ₱90,000 gives ₱90,000, ₱100,000 gives ₱100,000₱75,000/mo₱75,000₱80,000/mo₱80,000₱90,000/mo₱90,000₱100,000/mo₱100,000₱90,000 ceiling
Full-year amounts. For a pro-rated figure, divide by 12 and multiply by months worked.
Monthly basicFull yearPer month worked
₱75,000₱75,000₱6,250
₱80,000₱80,000₱6,666.67
₱90,000₱90,000₱7,500
₱100,000₱100,000₱8,333.33
Ways to picture a ₱90,000 13th month: 119.2 days of NCR minimum wage, ₱7,500 accrued per month, 8.33% of annual basic salary119.2 daysof NCR minimumwage (₱755/day)₱₱7,500set 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).
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 →

₱90,000 salary: 13th month for 1 to 12 months worked

The legal formula doesn't care when you started — only how much basic salary you earned in the calendar year. Here's ₱90,000 worked out for every possible month count.

Pro-rated 13th month pay on ₱90,000 a month: from ₱7,500 for one month to ₱90,000 for twelve123456789101112₱90kmonths 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)₱90,000
of ₱1,080,000
11from 1 February
or Jan to end of November		₱82,500
of ₱990,000
10from 1 March
or Jan to end of October		₱75,000
of ₱900,000
9from 1 April
or Jan to end of September		₱67,500
of ₱810,000
8from 1 May
or Jan to end of August		₱60,000
of ₱720,000
7from 1 June
or Jan to end of July		₱52,500
of ₱630,000
6from 1 July
or Jan to end of June		₱45,000
of ₱540,000
5from 1 August
or Jan to end of May		₱37,500
of ₱450,000
4from 1 September
or Jan to end of April		₱30,000
of ₱360,000
3from 1 October
or Jan to end of March		₱22,500
of ₱270,000
2from 1 November
or Jan to end of February		₱15,000
of ₱180,000
1from 1 December
or Jan to end of January		₱7,500
of ₱90,000

Is it taxed?

13th month pay of ₱90,000 plus a ₱10,000 bonus compared with the ₱90,000 tax-free ceiling: ₱10,000 taxable₱90,000 tax-free ceilingTotal ₱100,000 — ₱10,000 is taxable13th 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).

The 13th month alone fills the ₱90,000 ceiling exactly. Every peso of other bonuses is taxable — a ₱10,000 bonus costs about ₱2,500 at 25%.

The 13th month is never subject to SSS, PhilHealth or Pag-IBIG contributions. Tax estimates assume a full year at ₱90,000 with employee contributions of about ₱4,200 a month deducted.

What unpaid absences do to it

Deductions for absences lower the basic salary you earned, so the 13th month follows — at one-twelfth of the deduction.

Unpaid days5-day week6-day week
1 day₱89,655.17
−₱344.83		₱89,712.46
−₱287.54
3 days₱88,965.52
−₱1,034.48		₱89,137.38
−₱862.62
5 days₱88,275.86
−₱1,724.14		₱88,562.30
−₱1,437.70
10 days₱86,551.72
−₱3,448.28		₱87,124.60
−₱2,875.40

Quick tips

Bonuses negotiated as “net of tax” are worth more at this level: ask whether a sign-on or retention bonus is gross or net.
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

Is ₱90,000 13th month pay taxable?

No — it is exactly the tax-free ceiling. But any other bonus received in the same year (other than de minimis within its limits) is then fully taxable.

Are de minimis benefits counted in the ₱90,000?

Only the part above their own limits. De minimis items within their ceilings (for example Christmas gifts up to ₱5,000 a year) are separately exempt; the excess joins the ₱90,000 pool.

Is 13th month pay subject to SSS, PhilHealth and Pag-IBIG?

No. Contributions are based on regular monthly compensation; the 13th month is not part of it.

When is the 13th month pay deadline in 2026?

On or before 24 December 2026 under PD 851. Employers may pay earlier, and may pay half before the school year opens and the rest by 24 December.

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 DecemberIs there a 14th month pay?Myth vs law vs company practice13th month pay on ₱75,000₱75,000 for a full year · ₱6,250/month worked13th month pay on ₱80,000₱80,000 for a full year · ₱6,666.67/month worked13th month pay on ₱100,000₱100,000 for a full year · ₱8,333.33/month worked

Sources

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