13th Month Pay Calculator for the Philippines
13th month pay is your total basic salary for the year divided by 12. Enter your basic monthly salary and the months you worked. It runs in your browser and nothing is saved.
- 13th month pay
- ₱25,000.00
- Portion over the ₱90,000 tax-exempt ceiling
- ₱0.00
Assumes a steady basic salary all year. If your pay changed, add up the basic pay actually earned and divide by 12.
Questions
- How is 13th month pay computed?
- Total basic salary earned in the calendar year divided by 12. If you earned ₱25,000 a month for all 12 months, your 13th month pay is ₱25,000.
- When must employers pay it?
- Under Presidential Decree No. 851, on or before December 24 each year. Rank-and-file employees who worked at least one month in the year are covered.
- Is 13th month pay taxable?
- 13th month pay and other benefits are exempt from income tax up to a combined ₱90,000 a year. Only the amount above that is taxed.
- Does it include overtime, allowances or commissions?
- No. The basis is basic salary only, so overtime, holiday premiums, allowances and most commissions are left out.
- What if I resigned or started mid-year?
- You get a pro-rated amount: basic salary actually earned divided by 12. Use the months-worked field for a steady salary.
Basis: Presidential Decree No. 851 and its implementing rules (DOLE); the ₱90,000 exemption comes from the TRAIN law (BIR). Rules as understood on 2026-10-22, not yet checked against the official texts. This is an estimate, not payroll or tax advice; confirm with DOLE or your employer.
Also try the take-home pay calculator, browse open jobs or build a free resume.