13th Month Pay Calculator
Pro-rated Calculation
Tax-Exempt up to ₱90,000
Understanding 13th Month Pay
13th Month Pay is a mandatory benefit in the Philippines under Presidential Decree No. 851. All rank-and-file employees are entitled to receive this benefit, which is equivalent to one-twelfth (1/12) of their total basic salary earned during the calendar year.
Who qualifies?
- • All rank-and-file employees
- • Must have worked at least 1 month
- • Private sector employees
- • Government employees
Payment schedule
- • Must be paid by December 24
- • Can be split into 2 payments
- • Pro-rated for partial years
- • Based on actual months worked
Important Notes:
- • Only basic salary is included in the calculation
- • Overtime pay, allowances, and bonuses are NOT included
- • First ₱90,000 is tax-exempt
- • Amount above ₱90,000 is subject to withholding tax