13th Month Pay Calculator
Compute your 2026 13th month pay under Philippine law (Presidential Decree 851). Includes proration for partial-year employment, unpaid leave deductions, and the BIR ₱90,000 tax-exempt cap.
Philippine 13th Month Pay Calculator
Based on PD 851 and BIR rules · Tax-exempt up to ₱90,000
Excludes allowances, OT, holiday pay, and night differential.
Use 12 for a full calendar year. Use less if you started or resigned mid-year.
Days you were absent without pay (LWOP). Estimated at 22 working days/month.
Counted toward the ₱90,000 tax-exempt cap.
Frequently Asked Questions
Who is entitled to 13th month pay in the Philippines?
All rank-and-file employees in the private sector who have worked at least one (1) month during the calendar year, regardless of position, employment status, or how their wages are paid.
When is 13th month pay released?
Employers must pay it on or before December 24 each year. Some companies split it into two — half in May/June and the rest in December.
How is 13th month pay computed?
Total basic salary earned during the calendar year ÷ 12. 'Basic salary' excludes allowances, overtime, holiday pay, night differential, and unused leave conversions.
Is 13th month pay taxable?
Yes, but only the portion exceeding ₱90,000 when combined with other bonuses (e.g. 14th month, Christmas bonus, productivity incentives) is subject to income tax.
What if I resigned before December?
You're still entitled to a prorated 13th month pay based on the number of months you actually worked that year, paid as part of your final pay.