Philippines payroll guide
13th Month Pay Calculator Philippines 2026
Estimate your 13th month pay using your basic salary earned in 2026. The calculator follows the one-twelfth formula in the official rules.
2026 calculator
Find your estimated 13th month pay
Enter your monthly basic salary, the months you worked in 2026, and any unpaid absences in pesos.
Estimated 13th month pay
₱25,000.00
Based on ₱300,000.00 total basic salary earned in 2026 ÷ 12.
How the formula works
The basic formula is total basic salary earned during the calendar year divided by 12. This is the definition in the official rules for Presidential Decree 851.
Example 1
₱25,000 monthly salary × 12 months = ₱300,000 basic salary. ₱300,000 ÷ 12 = ₱25,000 13th month pay.
Example 2
₱25,000 × 6 months = ₱150,000 basic salary. ₱150,000 ÷ 12 = ₱12,500 pro-rated pay.
Who is entitled?
Rank-and-file employees in the private sector are entitled if they worked for at least one month during the calendar year, regardless of employment status, according to DOLE’s current guidance.
When is the deadline?
Employers must release 13th month pay on or before 24 December each year. That deadline is stated in the PD 851 rules and reiterated by DOLE.
Is 13th month pay taxable?
13th month pay and other benefits are tax-free up to a combined PHP 90,000 a year. Any amount over that ceiling is taxable under the TRAIN law rules, as shown in BIR Revenue Regulations No. 8-2018.
What if I resigned or was separated?
You can still receive a pro-rated 13th month pay based on the basic salary you earned before separation. DOLE’s guidance includes employees who resigned or were terminated.
13th month pay FAQs
How is 13th month pay calculated in the Philippines?+
Add your basic salary earned during the calendar year, then divide the total by 12. This calculator subtracts the unpaid absences you enter before dividing.
Who is entitled to 13th month pay?+
Rank-and-file employees in the private sector are entitled if they worked for at least one month during the calendar year. The rule applies regardless of employment status.
When should 13th month pay be paid?+
It should be paid on or before 24 December each year.
Is 13th month pay taxable in the Philippines?+
13th month pay and other benefits are tax-free up to a combined PHP 90,000 a year. Any excess over the ceiling is taxable under the applicable rules.
Do resigned employees still get 13th month pay?+
Yes. An employee who resigns or is separated before the end of the year is entitled to the proportionate amount based on basic salary earned before separation.