13th Month Pay Calculator (Philippines 2026)
Your 13th month pay is your total basic salary earned during the year ÷ 12. This calculator handles the tricky cases a quick formula misses — proration for mid-year hires and resignations, unpaid absences, and a different salary every month.
Your details
Enter the basic pay you received each month (leave blank for months you didn't work).
Your 13th Month Pay
Enter your salary to see your 13th month pay
The portion of your 13th month pay above the tax-exempt ceiling is added to your taxable income. See how much tax you'll pay:
Income Tax CalculatorHow to compute 13th month pay
Under Presidential Decree No. 851, every rank-and-file employee who has worked at least one month during the calendar year is entitled to a 13th month pay. The formula is simple:
13th Month Pay = Total Basic Salary Earned in the Year ÷ 12
What counts as basic salary? Only your regular monthly wage. The law specifically excludes:
- Overtime pay, holiday pay and premium pay
- Night-shift differential
- Cost-of-living allowance (COLA) and other allowances
- Cash conversions of unused leave, commissions and other bonuses
Because the basis is the salary you actually earned, unpaid absences and undertime reduce the total, and employees hired or separated mid-year receive a prorated amount.
Worked examples
1. Full year, fixed salary
An employee earns ₱30,000/month and works the whole year:
(₱30,000 × 12) ÷ 12 = ₱30,000.
2. Resigned after 6 months (proration)
Same ₱30,000 salary but the employee resigns at the end of June:
(₱30,000 × 6) ÷ 12 = ₱15,000.
3. With unpaid absences
₱30,000/month for the full year, but ₱12,000 was deducted for unpaid absences:
(₱360,000 − ₱12,000) ÷ 12 = ₱29,000.
Is 13th month pay taxable?
Your 13th month pay and other benefits are tax-exempt up to ₱90,000 per year. Only the amount above this ceiling is added to your taxable income and taxed at your usual rate. For most workers, the entire 13th month pay is tax-free.
Deadline and who is entitled
Employers must release the 13th month pay on or before December 24. All rank-and-file employees qualify regardless of position or how they are paid, as long as they worked at least one month during the year. Managerial employees are not covered by the law, though many employers grant it anyway.
"Does my situation change my 13th month pay?"
The most common reasons your 13th month pay isn't simply one month's salary:
🗓️ You were hired mid-year
You still get it — prorated. Worked from July to December? You earned 6 months of basic salary, so your 13th month is roughly half a month's pay. Use the "Month by month" mode above for an exact figure.
🚪 You resigned or were separated
You're entitled to a prorated 13th month based on what you earned before leaving — it should be released with your final pay (back pay), not withheld.
🤰 You took unpaid or maternity leave
Periods where you received no basic salary (like the unpaid part of leave, or SSS-paid maternity leave) don't count toward the total — so your 13th month is slightly lower than a full month.
💼 You're paid commissions or have lots of overtime
Only your basic salary counts. Overtime, holiday premiums, night differential, allowances and commissions are excluded by law — which is why your 13th month can feel smaller than your usual take-home.