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13th Month Pay Calculator Philippines

Estimate how much 13th month pay you should receive this year. Enter your monthly basic salary and the months you worked, or type your total basic salary earned so far. Everything is computed in your browser.

Last updated: October 30, 2026 · Based on PD 851 and DOLE rules for 2026

Estimates only — not official tax, payroll, or legal advice. Always verify with BIR, SSS, PhilHealth, Pag-IBIG, or a licensed professional.

How to use this 13th month pay calculator

  1. Enter your monthly basic salary — the amount in your contract, without allowances or overtime.
  2. Enter the number of months you worked from January to December 2026. New hires and resigned employees should enter only the months actually worked; half months are allowed.
  3. If you had unpaid absences or leave without pay, enter the total amount deducted from your basic salary.
  4. Optionally add other bonuses so the calculator can check whether you exceed the ₱90,000 tax-exempt ceiling.
  5. Press Calculate. You will see your estimated 13th month pay, the tax-exempt portion, and any taxable excess.

The 13th month pay formula

Presidential Decree No. 851 defines 13th month pay as one-twelfth (1/12) of the total basic salary earned within the calendar year. In practice:

13th month pay = (Monthly basic salary × months worked − unpaid absences) ÷ 12

"Basic salary" means what you are paid for services rendered. According to the DOLE Handbook on Workers' Statutory Monetary Benefits, it excludes overtime pay, premium pay, night shift differential, holiday pay, cost of living allowance (COLA), and the cash value of unused leave — unless these are integrated into your basic pay by contract, collective bargaining agreement, or company practice.

Worked examples in pesos

Example 1 — full year. Maria earns ₱25,000 basic per month and worked all 12 months of 2026. Total basic salary = ₱25,000 × 12 = ₱300,000. 13th month pay = ₱300,000 ÷ 12 = ₱25,000.

Example 2 — new hire. Jun started on April 1, 2026 at ₱18,000 per month, so he works 9 months. Total basic = ₱162,000. 13th month pay = ₱162,000 ÷ 12 = ₱13,500.

Example 3 — with unpaid absences. Ana earns ₱30,000 per month for 12 months but had ₱6,000 in leave-without-pay deductions. Total basic = ₱360,000 − ₱6,000 = ₱354,000. 13th month pay = ₱29,500.

Example 4 — minimum wage earner. A worker paid the NCR daily minimum wage of about ₱695 for 26 days a month earns roughly ₱18,070 per month. For a full year, 13th month pay ≈ ₱18,070.

2026 rules at a glance

  • Deadline: on or before December 24, 2026.
  • Coverage: rank-and-file private employees who worked at least one month in the year, including probationary, contractual, and kasambahay workers.
  • Tax: 13th month pay plus other benefits are tax-exempt up to ₱90,000 combined (Republic Act 10963, TRAIN Law). The excess is taxable compensation.
  • Contributions: 13th month pay is not subject to SSS, PhilHealth, or Pag-IBIG contributions.
  • Not a substitute: a Christmas bonus can count as the 13th month pay only if it is at least 1/12 of basic salary.

What if my employer does not pay?

Talk to HR first and ask for the computation. If the issue is not resolved, you can file a Request for Assistance through DOLE's Single Entry Approach (SEnA), which aims to settle labor disputes within 30 days without a formal case. Keep your payslips and employment contract as evidence of your basic salary.

Official sources

FAQ

When must the 13th month pay be released in 2026?+

Under Presidential Decree No. 851 and DOLE guidelines, employers must pay the 13th month pay on or before December 24. Some employers split it into two releases (for example, half in June and half in December), which is allowed as long as the full amount is paid by December 24.

Who is entitled to 13th month pay?+

All rank-and-file employees in the private sector who worked for at least one month during the calendar year, regardless of how they are paid. Kasambahay (domestic workers) are also covered under the Batas Kasambahay. Managerial employees and government employees are covered by separate rules.

Is overtime or holiday pay included in the computation?+

No. The base is total basic salary only. Overtime, holiday pay, night differential, premium pay, COLA, and cash conversion of unused leave are excluded unless your contract, CBA, or company practice treats them as part of basic pay.

Is the 13th month pay taxable?+

The 13th month pay and other benefits (Christmas bonus, productivity incentives, etc.) are tax-exempt up to a combined ₱90,000 per year under the TRAIN Law. Only the excess over ₱90,000 is added to your taxable compensation.

I resigned before December. Do I still get 13th month pay?+

Yes. A resigned or separated employee is entitled to a prorated 13th month pay based on the basic salary actually earned from January up to the last day of work. It is usually released together with your final pay.

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