Work out your 13th month pay under Presidential Decree No. 851. It is one-twelfth of the total basic salary you actually earned during the calendar year — not your take-home pay, and not your latest monthly salary if your pay changed. Enter your figures below to get the exact amount, pro-rated if you joined mid-year, less unpaid absences, with the tax-free split. Everything runs in your browser; nothing is uploaded.
Basic salary only — leave out overtime, allowances, night differential, holiday pay and COLA, unless your company treats them as part of basic salary.
Count only the months you actually worked. New hires and resigned staff: enter the months from joining to leaving.
Unpaid leave, leave without pay, tardiness and undertime reduce the basic salary you earned, so they reduce your 13th month pay. Paid leave does not.
Christmas bonus, mid-year bonus, productivity bonus and similar benefits share the same ₱90,000 tax-free ceiling as your 13th month pay.
13th month pay = total basic salary earned during the year ÷ 12. The divisor is always 12 — never the number of months you worked. That is what makes the amount pro-rated automatically: 6 months of service earns half a month's basic pay, not a whole month. Your employer must pay it on or before 24 December each year. Every rank-and-file private-sector employee who worked at least one month in the year is entitled to it under PD 851 and the DOLE Revised Guidelines.
Only if you worked the full 12 months at the same basic salary. If you joined mid-year, got a raise, or had unpaid absences, your 13th month pay is your total basic salary actually earned divided by 12 — which can be more or less than your latest monthly pay.
Up to a point. Your 13th month pay plus other bonuses and benefits is tax-exempt up to ₱90,000 combined in a year under the TRAIN Law. Only the amount above ₱90,000 is added to your taxable income.
Overtime pay, allowances, holiday premium, night differential, COLA and cash conversions of unused leave are all left out — unless your employer treats them as part of basic salary under a company policy or collective agreement. SSS, PhilHealth, Pag-IBIG and withholding tax are never subtracted before the calculation.
Disclaimer: This is an estimate based on Presidential Decree No. 851, the DOLE Revised Guidelines on the 13th Month Pay Law, and the ₱90,000 tax-exempt ceiling under the TRAIN Law (RA 10963). Company policies, collective agreements and BIR rulings can change the result — always confirm the final amount with your HR or payroll office. This tool is not affiliated with DOLE or the BIR and is not legal or tax advice.