13th Month Pay Calculator
Compute your 13th month pay under PD 851. Enter your monthly basic salary and months worked to see the amount, including pro-rating for mid-year hires and tax exemption status.
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| Monthly Salary | 12 months | 6 months | 3 months |
|---|---|---|---|
| ₱15,000 | ₱15,000.00 | ₱7,500.00 | ₱3,750.00 |
| ₱20,000 | ₱20,000.00 | ₱10,000.00 | ₱5,000.00 |
| ₱25,000 | ₱25,000.00 | ₱12,500.00 | ₱6,250.00 |
| ₱30,000 | ₱30,000.00 | ₱15,000.00 | ₱7,500.00 |
| ₱40,000 | ₱40,000.00 | ₱20,000.00 | ₱10,000.00 |
| ₱50,000 | ₱50,000.00 | ₱25,000.00 | ₱12,500.00 |
| ₱75,000 | ₱75,000.00 | ₱37,500.00 | ₱18,750.00 |
| ₱100,000 | ₱100,000.00 | ₱50,000.00 | ₱25,000.00 |
Frequently Asked Questions
- What is 13th month pay?
- Under Presidential Decree No. 851, all rank-and-file employees who have worked at least one month during the calendar year are entitled to 13th month pay, computed as total basic salary earned during the year divided by 12.
- Who is covered by 13th month pay?
- All rank-and-file employees in the private sector, regardless of employment status (regular, probationary, contractual) or pay method (time-based or output-based). Managerial employees are excluded by law but many companies include them voluntarily.
- When is 13th month pay due?
- Employers must pay 13th month pay on or before December 24 of each year. Some employers give half in June and the remainder in December.
- Is 13th month pay taxable?
- The first ₱90,000 of 13th month pay (combined with other benefits like de minimis) is tax-exempt under the TRAIN Law. Any amount exceeding ₱90,000 is subject to income tax.
- How is 13th month pay pro-rated?
- For employees who worked less than 12 months (e.g., mid-year hires or resignees), the formula is: total basic salary actually earned ÷ 12. The divisor is always 12 regardless of months worked.
Read our full guide: 13th Month Pay Guide Philippines →