13th month pay calculator
Under PD 851, 13th month pay is the total basic salary earned in the calendar year divided by 12. Enter the monthly basic and the dates worked to get the amount, prorated for new hires and resignations.
Calculator
For daily-paid workers, use the daily rate × the days worked in a typical month, or enter the actual total in absences below.
Only time that was deducted from pay. Paid leave counts as salary earned.
Used only for the tax check: these share the ₱90,000.00 exemption with the 13th month pay.
Result for 2026
- Months worked
- 12
- Basic salary earned in the yearafter unpaid absences
- ₱216,000.00
- 13th month pay₱216,000.00 ÷ 12
- ₱18,000.00
- Tax-exempt part13th month and other benefits up to ₱90,000.00
- ₱18,000.00
- Taxable excess
- ₱0.00
Pay it on or before 24 December. A worker who resigned or was separated during the year gets the prorated amount with the final pay.
How to compute 13th month pay
The formula
13th month pay = total basic salary earned from January to December ÷ 12.
For a worker on ₱18,000 a month for the whole year with no unpaid absences: ₱18,000 × 12 ÷ 12 = ₱18,000.
For a worker hired on 1 July at ₱18,000: ₱18,000 × 6 ÷ 12 = ₱9,000.
What counts as basic salary
Basic salary includes paid leave. It excludes overtime, holiday and rest day premiums, night differential, cost of living allowance and other allowances not part of the basic rate, unless your policy or contract includes them.
Unpaid absences, lates and undertime reduce the basic salary earned, so they reduce the 13th month pay too.
Questions
Who is entitled to 13th month pay?
All rank-and-file employees who worked at least one month during the calendar year, whatever their method of pay, including kasambahay. Managerial employees are not covered by PD 851, though many employers grant it anyway.
When must 13th month pay be paid?
On or before 24 December. Employers may pay half at mid-year and the rest before 24 December.
Is 13th month pay taxable?
13th month pay and other bonuses and benefits are tax exempt up to ₱90,000 in total for the year. Only the excess above ₱90,000 is added to taxable compensation.
Does a resigned employee get 13th month pay?
Yes. An employee who resigned or was separated before the payment date is entitled to 13th month pay in proportion to the basic salary earned during the year, paid with the final pay.
Is overtime included in 13th month pay?
No. Overtime pay, premiums and night differential are not part of basic salary, so they are excluded unless the employer's policy or a contract says otherwise.
13th month pay for every worker in one run
Payslip.ph computes 13th month pay from each worker's actual payroll history, applies the ₱90,000 rule and produces the payslips. First 5 workers free.