13th Month Pay for Minimum Wage Earners in NCR (2026): ₱695 to ₱755 a Day

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.

A full-time minimum wage earner in Metro Manila (non-agriculture, 6-day week) who worked all of 2026 gets roughly ₱18,542.92 in 13th month pay, before deducting unpaid days and unworked holidays. The basic wage was ₱695 a day until 25 September and ₱755 from 26 September 2026 under Wage Order NCR-28.

2026 rates in Metro Manila

Period	Non-agriculture	Agriculture / small retail & service / small manufacturing	Wage order
1 Jan – 25 Sep 2026	₱695	₱658	NCR-26 (from 18 Jul 2025)
From 26 Sep 2026	₱755	₱718	NCR-28

Sources: RTWPB-NCR wage orders as reported by Philstar (27 Sep 2026) and SunStar; DOLE. The ₱25 second tranche scheduled under NCR-27 for 20 January 2027 is covered by the court injunction.

A worked example

Rosa is a cashier at a pharmacy chain in Caloocan with more than 15 employees, so she's on the non-agriculture rate. She works Monday to Saturday. From 1 January to 25 September there are 230 Monday–Saturday days; from 26 September to 31 December, 83.

Basic wage: 230 × ₱695 + 83 × ₱755 = ₱159,850 + ₱62,665 = ₱222,515. 13th month: ₱18,542.92.

That's the upper bound. Regular holidays she didn't work are paid as holiday pay, which DOLE excludes from the 13th month base; so are any unpaid absences. Each excluded day at ₱755 takes ₱62.92 off the result. If she worked on holidays, the 200% holiday rate is also excluded — only her basic daily wage for that day counts.

Monday–Saturday days, before deducting unworked holidays and absences.

Monthly-paid minimum wage earners

If you're paid monthly on a 6-day week, the monthly equivalent uses the 313-day factor: ₱695 × 313 ÷ 12 = ₱18,127.92 before the hike and ₱755 × 313 ÷ 12 = ₱19,692.92 after. For a 5-day week (261 days): ₱15,116.25 and ₱16,421.25.

Small establishments and agriculture

On the lower ₱658 → ₱718 schedule, the same 313 days give ₱210,934 of basic wage and a 13th month of about ₱17,577.83.

The NCR-27 question

Wage Order NCR-27 granted ₱85 in two tranches — ₱60 from late July 2026 and ₱25 on 20 January 2027 — but a Pasig Regional Trial Court issued a TRO and then a preliminary injunction against it. DOLE has said workers who were already receiving the increase keep it. If your employer applied the ₱60 from 25 July (54 Monday–Saturday days before 26 September), your basic wage for the year is ₱225,755 and your 13th month about ₱18,812.92. If the courts eventually uphold NCR-27, back pay for that period would also count toward the 13th month.

This is a moving situation. The rates above are those in force on 3 November 2026; check DOLE or the NWPC website for any later court ruling or wage order.

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 →

Tax and contributions

Minimum wage earners are exempt from income tax on their statutory minimum wage, holiday pay, overtime and night differential. The 13th month is also within the ₱90,000 ceiling, so nothing is withheld. SSS, PhilHealth and Pag-IBIG are not deducted from the 13th month either.

Non-agriculture rate, 313 paid days.

FAQ

What is the NCR minimum wage in November 2026?

₱755 a day for non-agriculture workers and ₱718 for agriculture, small retail/service establishments (15 workers or fewer) and small manufacturers (fewer than 10 workers), under Wage Order NCR-28 effective 26 September 2026.

How much is the 13th month pay of an NCR minimum wage earner in 2026?

About ₱18,542.92 for a non-agriculture worker paid for all 313 Monday–Saturday working days, using ₱695 until 25 September and ₱755 after. Unpaid days and unworked regular holidays reduce it.

Is the 13th month pay of minimum wage earners taxable?

No. Minimum wage earners are exempt from income tax on their minimum wage, and the 13th month is within the ₱90,000 ceiling.

What happened to Wage Order NCR-27?

NCR-27 (₱85 in two tranches, the first from July 2026) was stopped by a Pasig RTC injunction. NCR-28 then granted ₱60 from 26 September 2026 while the case continues.

Does the wage hike increase my 13th month pay?

Yes, from the date it applies. Days paid at the new rate add to your basic salary for the year.

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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.

13th month pay for minimum wage earners in NCR (2026)