13th Month Pay 7 min read · Updated

Prorated 13th Month Pay: Computation Guide (2026)

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?

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 workedFraction₱20,000/mo₱30,000/mo₱50,000/mo
11/12₱1,666.67₱2,500.00₱4,166.67
22/12₱3,333.33₱5,000.00₱8,333.33
33/12₱5,000.00₱7,500.00₱12,500.00
44/12₱6,666.67₱10,000.00₱16,666.67
55/12₱8,333.33₱12,500.00₱20,833.33
66/12₱10,000.00₱15,000.00₱25,000.00
77/12₱11,666.67₱17,500.00₱29,166.67
88/12₱13,333.33₱20,000.00₱33,333.33
99/12₱15,000.00₱22,500.00₱37,500.00
1010/12₱16,666.67₱25,000.00₱41,666.67
1111/12₱18,333.33₱27,500.00₱45,833.33
1212/12₱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):

Resigned at the end of June

Monthly basic salary ₱30,000, worked January to June (6 months):

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:

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.

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.

Enter your start and end dates to get your exact prorated 13th month pay.

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Frequently Asked Questions

Do I get 13th month pay if I resign?
Yes. If you worked at least one month during the calendar year, you are entitled to a prorated 13th month pay based on the basic salary you earned before leaving. You can claim it as soon as the employment ends.
How is prorated 13th month pay computed?
Add up the basic salary you earned from January 1 (or your first day) until your last day, then divide by 12. Do not divide by the number of months you worked.
Will the prorated 13th month pay be included in my final pay?
Yes. DOLE lists the pro-rated 13th month pay among the items in final pay, together with unpaid salary, unused leave conversion and tax refunds. DOLE's guideline is to release final pay within 30 days from separation, unless your company policy or contract gives a shorter period.
I resigned in October. How much is my prorated 13th month pay?
Earning ₱30,000 a month and leaving on October 4, you earned about 9.13 months of pay (nine full months plus 4 of October's 31 days). ₱30,000 × 9.13 ÷ 12 ≈ ₱22,823. If your last day is October 31 it is 10 months, or ₱25,000.
What if I went from probationary to regular with a higher salary?
Add the basic salary actually paid in each period. With ₱18,000 for January to April and ₱22,000 for May to December, the total is ₱248,000 and the 13th month pay is ₱20,666.67. Probationary employees are covered like any other rank-and-file employee.
Is a mid-year or cut-off bonus the same as prorated 13th month pay?
Only if your employer has designated it as an installment of the 13th month pay. The legal minimum is still one-twelfth of the basic salary earned in the calendar year, so ask HR how your cut-off date is applied and whether a balance is paid by December 24.
Is prorated 13th month pay taxable?
Only the part of your 13th month pay and other benefits above ₱90,000 for the year is taxable. A prorated amount is almost always below that ceiling.

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