Quick answer: If you joined or left a company mid-year, your 13th month pay is prorated: you still get it, based on the basic salary you actually earned. Add up your basic pay from your first to your last working day in the year, then divide by 12 (always 12, never the number of months worked). For a resignation it is normally paid together with your final pay. Compute your prorated amount →
Who gets prorated 13th month pay?
- New hires who started after January.
- Resigned employees who left before December.
- Terminated or separated employees, including those separated for authorized causes.
- Probationary employees and anyone who moved between pay rates during the year.
DOLE’s Revised Guidelines say employees who resigned or whose services were terminated before the payment date are entitled to the benefit in proportion to the time they worked in the calendar year. The single requirement is that you worked at least one month in that year.
The prorated 13th month pay formula
Prorated 13th Month Pay = Total Basic Salary Earned (first day → last day) ÷ 12
The divisor stays at 12 because the 13th month pay is one-twelfth of the year’s basic salary. The proration happens automatically: fewer months worked means a smaller total. The general rules (what counts as basic salary, overtime, commissions) are in our guide on how to compute 13th month pay.
Prorated 13th month pay by months worked
This table assumes the employee started on January 1 and left at the end of the month shown (or started on the 1st of the month and stayed until December 31, which gives the same fraction). Constant monthly basic salary, no unpaid absences.
| Months worked | Fraction | ₱20,000/mo | ₱30,000/mo | ₱50,000/mo |
|---|---|---|---|---|
| 1 | 1/12 | ₱1,666.67 | ₱2,500.00 | ₱4,166.67 |
| 2 | 2/12 | ₱3,333.33 | ₱5,000.00 | ₱8,333.33 |
| 3 | 3/12 | ₱5,000.00 | ₱7,500.00 | ₱12,500.00 |
| 4 | 4/12 | ₱6,666.67 | ₱10,000.00 | ₱16,666.67 |
| 5 | 5/12 | ₱8,333.33 | ₱12,500.00 | ₱20,833.33 |
| 6 | 6/12 | ₱10,000.00 | ₱15,000.00 | ₱25,000.00 |
| 7 | 7/12 | ₱11,666.67 | ₱17,500.00 | ₱29,166.67 |
| 8 | 8/12 | ₱13,333.33 | ₱20,000.00 | ₱33,333.33 |
| 9 | 9/12 | ₱15,000.00 | ₱22,500.00 | ₱37,500.00 |
| 10 | 10/12 | ₱16,666.67 | ₱25,000.00 | ₱41,666.67 |
| 11 | 11/12 | ₱18,333.33 | ₱27,500.00 | ₱45,833.33 |
| 12 | 12/12 | ₱20,000.00 | ₱30,000.00 | ₱50,000.00 |
Worked examples
New hire: started in September
Monthly basic salary ₱25,000, worked September to December (4 months):
- Total basic salary = ₱25,000 × 4 = ₱100,000
- Prorated 13th month = ₱100,000 ÷ 12 = ₱8,333.33
Resigned at the end of June
Monthly basic salary ₱30,000, worked January to June (6 months):
- Total basic salary = ₱30,000 × 6 = ₱180,000
- Prorated 13th month = ₱180,000 ÷ 12 = ₱15,000
Resigned in the middle of a month
Monthly basic salary ₱30,000, last day October 4. October counts as 4/31 of a month, so you earned 9 + 4/31 ≈ 9.13 months:
- Total basic salary ≈ ₱30,000 × 9.13 = ₱273,871
- Prorated 13th month ≈ ₱22,823
Employers handle partial months differently (calendar days, working days, 15-day cut-offs), so a few pesos of difference from your payslip is normal.
Probationary to regular, with a raise
₱18,000 for January to April (4 months), then ₱22,000 for May to December (8 months): ₱72,000 + ₱176,000 = ₱248,000. ÷ 12 = ₱20,666.67.
Resigned with unpaid leave
₱30,000 a month, resigned on June 30, with ₱3,000 deducted for unpaid absences: (₱180,000 − ₱3,000) ÷ 12 = ₱14,750. More on this in 13th month pay with absences.
When will you receive it if you resign?
The prorated amount is part of your final pay (also called back pay). Under DOLE’s Labor Advisory No. 06, Series of 2020, final pay should be released within 30 days from separation unless your company policy or contract provides a shorter period. The pro-rated 13th month pay sits alongside unpaid salary, the cash value of convertible leave, and any tax refund. Many companies release final pay after your clearance is complete. If yours is late, ask HR for the release date in writing and, if needed, raise it with your DOLE regional or field office.
If you are still employed in December, the usual deadline applies: on or before December 24.
Tax on a prorated 13th month pay
Your 13th month pay and other benefits (14th month, Christmas bonus, productivity incentives) are exempt from income tax up to ₱90,000 a year. A prorated amount is nearly always under that, so it is tax-free. If you leave one employer and join another, the ceiling applies to the total you received from both in the same year. Details: is 13th month pay taxable.
Related reading
- How to compute 13th month pay (full guide)
- 13th month pay with absences
- 14th month pay: is it mandatory?
Leaving your job? The final pay calculator adds your prorated 13th month to unpaid salary, leave conversion and separation pay.
Sources: DOLE Presidential Decree No. 851, the Revised Guidelines on the 13th month pay law and Labor Advisory No. 06-20 on final pay. For estimation only — confirm with your HR department.