Pro-rated 13th Month Pay for Resigned Employees & New Hires (2026 Table)

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.

If you worked at least one month in 2026, you're entitled to a 13th month — one-twelfth of the basic salary you earned, no matter whether you resigned, were terminated, finished a contract or joined in October. New hires get it in December; people who leave get it with their final pay.

Joined or left in 2026: quick table (₱20,000 a month)

For another salary, swap in your own: every full month adds one-twelfth of your monthly basic.

Months	Started 1st of / or left end of	13th month
12	Full year	₱20,000
11	February / November	₱18,333.33
10	March / October	₱16,666.67
9	April / September	₱15,000
8	May / August	₱13,333.33
7	June / July	₱11,666.67
6	July / June	₱10,000
5	August / May	₱8,333.33
4	September / April	₱6,666.67
3	October / March	₱5,000
2	November / February	₱3,333.33
1	December / January	₱1,666.67

Gold bars: the two examples below.

Example: a new hire in April

Kat starts as a pharmacy assistant in Quezon City on 1 April 2026 at ₱20,000. By December she has 9 months of basic salary — ₱180,000 — so her 13th month is ₱15,000, paid with everyone else's on or before 24 December. Being on probation changes nothing.

Example: resigned at the end of April

Jayson worked at the same pharmacy chain from January and resigned effective 30 April. He earned ₱80,000 of basic salary, so his pro-rated 13th month is ₱6,666.67. It should be in his final pay along with his last salary and the cash value of any unused service incentive leave.

Example: started mid-month

Mae starts on 15 September. Her first cut-off covers 15–30 September and pays ₱10,000. Then October to December add ₱60,000. Total ₱70,000 ÷ 12 = ₱5,833.33. The one-month minimum is counted in service, not in calendar months — she clears it on 14 October.

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 →

Final pay: what should be in it

Unpaid salary up to the last day
Pro-rated 13th month pay
Cash conversion of unused service incentive leave (and other convertible leave per policy)
Tax refund, if annualized withholding was too high, or tax due
Other amounts under contract or CBA (separation pay where the law requires it, e.g. for redundancy)

DOLE Labor Advisory No. 06-2020 says final pay should be released within 30 days from separation, unless the company has a more favourable policy or the contract says otherwise. You should also get a certificate of employment within three days of asking, and your BIR Form 2316.

What if your company advanced half in June?

If you received an advance (say half the 13th month in June) and then left in August, your earned amount is recomputed on January–August. If the advance was less than that, the balance goes in final pay. If it was more, some companies offset the difference against final pay — whether they can depends on your written authorisation and company policy, so ask before signing the clearance.

“No clearance, no 13th month” is a common line, but clearance is a processing step, not a reason to forfeit pay you've earned. If final pay is held for months, DOLE's SEnA process is the next step.

FAQ

Is a resigned employee entitled to 13th month pay?

Yes. DOLE’s advisories expressly cover employees who resigned or were terminated, as long as they worked at least one month in the calendar year.

How do I compute pro-rated 13th month pay?

Add the basic salary you earned from January (or your start date) to your last day, then divide by 12. Four months at ₱20,000 = ₱80,000 ÷ 12 = ₱6,666.67.

I was hired on 1 December. Do I get 13th month pay?

Yes, if you complete at least one month of service in the calendar year. One month at ₱20,000 gives ₱1,666.67.

Is 13th month pay forfeited if I am dismissed for cause?

No. The pro-rated 13th month already earned is part of final pay regardless of the reason for separation.

When will I receive my pro-rated 13th month after resigning?

With your final pay, which DOLE Labor Advisory No. 06-2020 expects within 30 days from separation unless a more favourable policy applies.

Related 13th month pay guides

How to compute 13th month payFormula, payslip examples, mistakes What counts as basic salary?OT, night diff, COLA, commissions 13th month pay deadline 2026On or before 24 December Contractual, probationary & daily-paidWho is covered by PD 851 Is 13th month pay taxable?₱90,000 ceiling under TRAIN 13th month pay for minimum wage earners (NCR)₱695 → ₱755 in 2026 Kasambahay 13th month pay₱7,800 NCR minimum, RA 10361 Does maternity leave count?SSS benefit vs salary differential Government year-end bonus vs 13th month1 month pay + ₱5,000 cash gift Unpaid 13th month pay: DOLE complaintSEnA, 1349 hotline, 3-year limit Is there a 14th month pay?Myth vs law vs company practice 13th month pay on ₱20,000₱20,000 for a full year · ₱1,666.67/month worked 13th month pay on ₱30,000₱30,000 for a full year · ₱2,500/month worked 13th month pay on ₱70,000₱70,000 for a full year · ₱5,833.33/month worked

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.

Pro-rated 13th month pay for resigned employees and new hires