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13th Month Pay Calculator (Philippines 2026)

Your 13th month pay is your total basic salary earned during the year ÷ 12. Enter a monthly salary, your start and end dates, a daily rate, or each month's pay. The calculator prorates for mid-year hires and resignations, takes off unpaid absences, and checks the ₱90,000 tax-exempt ceiling.

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Your 13th Month Pay

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Enter your pay details to see your 13th month pay

The portion of your 13th month pay and other benefits above the tax-exempt ceiling is added to your taxable income. See how much tax you'll pay:

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13th Month Pay Formula

Under Presidential Decree No. 851, every rank-and-file employee who has worked at least one month in the calendar year is entitled to a 13th month pay:

13th Month Pay = Total Basic Salary Earned in the Year ÷ 12

The divisor is always 12. Proration happens in the top of the fraction: if you earned less basic salary because you started late, left early or had unpaid absences, your total is smaller. For a step-by-step walkthrough with more cases, read our guide on how to compute 13th month pay.

13th Month Pay Computation: Quick Examples

13th Month Pay by Start Month

This table shows the 13th month pay of an employee who started on the 1st of the month shown and stayed employed until December 31, 2026, with a constant monthly basic salary and no unpaid absences. If you started mid-month, use the start and end date mode above.

Started on the 1st of Months of pay Share of full ₱20,000/mo₱30,000/mo₱50,000/mo
January 12 12/12 ₱20,000.00₱30,000.00₱50,000.00
February 11 11/12 ₱18,333.33₱27,500.00₱45,833.33
March 10 10/12 ₱16,666.67₱25,000.00₱41,666.67
April 9 9/12 ₱15,000.00₱22,500.00₱37,500.00
May 8 8/12 ₱13,333.33₱20,000.00₱33,333.33
June 7 7/12 ₱11,666.67₱17,500.00₱29,166.67
July 6 6/12 ₱10,000.00₱15,000.00₱25,000.00
August 5 5/12 ₱8,333.33₱12,500.00₱20,833.33
September 4 4/12 ₱6,666.67₱10,000.00₱16,666.67
October 3 3/12 ₱5,000.00₱7,500.00₱12,500.00
November 2 2/12 ₱3,333.33₱5,000.00₱8,333.33
December 1 1/12 ₱1,666.67₱2,500.00₱4,166.67

Employees who resign work the other way round: someone who started in January and left at the end of month n receives n/12 of a full 13th month pay.

What Counts as Basic Salary?

Included: your regular wage for services rendered, including paid leave days and, for workers on a fixed wage plus commission, the commission that forms part of regular pay. Excluded unless your contract or company practice treats them as basic pay: overtime, night shift differential, holiday and premium pay, cost-of-living allowance, other allowances, and cash conversion of unused leave.

Is 13th Month Pay Taxable? The ₱90,000 Rule

Your 13th month pay plus other benefits such as a 14th month pay, Christmas bonus and productivity incentives are tax-exempt up to ₱90,000 per year (NIRC Sec. 32(B)(7)(e), as amended by the TRAIN law). Only the excess is added to your taxable income. For most workers the whole 13th month pay is tax-free. Worked examples are in is 13th month pay taxable.

When Is 13th Month Pay Released?

Employers must pay it on or before December 24. Many pay half in mid-year and the rest in December. 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 and government employees are not covered by PD 851 (government workers get a year-end bonus instead), though many private employers grant managers the benefit anyway.

Does Your Situation Change Your 13th Month Pay?

The most common reasons your 13th month pay is not simply one month's salary:

You were hired mid-year

You still get it, prorated. Worked from July to December? That is 6 months of basic salary, so your 13th month pay is half a month's pay. Use the start and end date mode for an exact figure.

You resigned or were separated

You are entitled to a prorated 13th month pay for the time you worked, normally released with your final pay. Read the prorated 13th month pay guide.

You took unpaid or maternity leave

Periods where you received no basic salary do not add to your total, so your 13th month pay is slightly lower. If your employer paid you a salary differential during maternity leave, that part is pay for the period and is counted.

You earn overtime or variable pay

Overtime, holiday premiums and night differential are left out, which is why the 13th month can feel smaller than your usual take-home. Had a raise? Use the month by month mode so each month uses its real basic pay.

Frequently Asked Questions

How do I compute 13th month pay?
Add up the basic salary you actually earned from January to December, then divide by 12. A full year on ₱30,000 a month gives ₱30,000.00. Overtime, holiday premiums, night differential and allowances are not part of the base. For a step-by-step walkthrough, see our guide on how to compute 13th month pay.
How is 13th month pay computed if I only worked 6 months or resigned?
You still receive it, prorated. Add the basic salary earned from your first day (or January 1) until your last day, then divide by 12, not by 6. On ₱30,000 a month, six months gives (₱30,000 × 6) ÷ 12 = ₱15,000.00. It should be released with your final pay. More in our guide to prorated 13th month pay.
How much is my 13th month pay if I was hired mid-year?
It depends on the date you started. Hired on September 14 on a ₱35,000 monthly basic salary, you earned about 3.57 months of pay in 2026, so your 13th month pay is about ₱10,402.78. Use the start and end date mode above, or the by-start-month table on this page for hires on the 1st of a month.
Are absences deducted from 13th month pay?
Unpaid absences and undertime are, because they lower the basic salary you actually earned. Paid leaves (vacation or sick leave you were paid for) are included. Losing ₱12,000 to unpaid absences on a ₱30,000 salary lowers the result from ₱30,000.00 to ₱29,000.00. See 13th month pay with absences for worked cases.
Is 13th month pay taxable?
Not for most workers. Your 13th month pay and other benefits (14th month, Christmas bonus, productivity incentives) are tax-exempt up to ₱90,000 a year under the TRAIN law. Only the excess is added to your taxable income. Details: is 13th month pay taxable.
When must 13th month pay be released?
On or before December 24 each year. Employers may pay it in two installments (for example, half in mid-year and the balance by December 24). In its annual advisory, DOLE has said employers must pay on time and that no deferrals are allowed.
How do I compute 13th month pay for a daily-paid worker?
Multiply your daily rate by the days you were paid in the year (including paid regular holidays and paid leave), then divide by 12. At ₱670 a day for 261 paid days that is ₱174,870.00 ÷ 12 = ₱14,572.50. If your rate changed during the year, enter both rates in the daily rate mode above.
Are commissions, overtime and allowances included?
Overtime, night differential, holiday and premium pay, cost-of-living allowance and cash conversion of unused leave are excluded unless your company policy or contract treats them as part of basic pay. Commissions are a gray area: DOLE guidelines include commissions for workers on a fixed wage plus commission, and the Supreme Court has counted salesmen's commissions as basic pay, but not productivity bonuses. Ask your HR which components they treat as basic.
Is 13th month pay the same as a Christmas bonus or 14th month pay?
No. The 13th month pay is mandatory under Presidential Decree No. 851. A Christmas bonus or 14th month pay is a company benefit that the law does not require. Both count toward the ₱90,000 tax-exempt ceiling. Government employees do not get a 13th month pay under PD 851; they receive a year-end bonus instead, see 13th month pay for government employees.

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