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13th month pay calculator.
Type the monthly basic salary and the months worked. Get the 13th month pay, how much is tax-free, and how it was worked out.
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13th month pay calculator
13th month pay
₱25,000.00
On a ₱25,000 monthly basic salary for 12 months, the 13th month pay is ₱25,000.00, all of it tax-free.
| Basic salary earned this year | ₱300,000.00 |
|---|---|
| 13th month pay | ₱25,000.00 |
| Other bonuses and benefits | ₱0.00 |
| Tax-free (up to ₱90,000) | ₱25,000.00 |
| Taxable excess | ₱0.00 |
| Estimated tax on the excess | ₱0.00 |
How it was worked out
- Basic salary earned. ₱25,000.00 × 12 months = ₱300,000.00. Overtime, holiday pay, night differential and allowances are not basic salary and are left out. (Presidential Decree No. 851 and its revised guidelines (DOLE))
- 13th month pay. One twelfth of it: ₱300,000.00 ÷ 12 = ₱25,000.00. It is due on or before 24 December. (Presidential Decree No. 851 and its revised guidelines (DOLE))
- Tax. The 13th month and other benefits come to ₱25,000.00, within the ₱90,000 a year that is tax-free, so none of it is taxed. (Republic Act No. 10963 (TRAIN), ₱90,000 exemption for the 13th month and other benefits)
- The tax on the excess is an estimate at the employee's monthly bracket; the exact figure comes out in the year-end annualisation.
- Rank-and-file employees who worked at least one month in the year are entitled, including those who resigned.
Rates and rules as of November 8, 2026. A guide, not legal or tax advice.
Rate changes
Know the day the rates change.
Questions
Asked and answered.
How is 13th month pay computed in the Philippines?
Add up the basic salary actually earned from January to December and divide by 12. Overtime, holiday pay, night differential and allowances are not included unless they are part of the basic salary.
When must the 13th month pay be paid?
On or before 24 December. An employer may pay half before the school opening in June and the rest by 24 December.
Is the 13th month pay taxable?
Not up to ₱90,000 a year, together with other bonuses and benefits. Anything above ₱90,000 is taxed as part of the employee's compensation.
Do resigned employees get 13th month pay?
Yes. An employee who resigned or was separated gets the 13th month pay for the months worked in the year, in proportion.
From Talaan
This is one figure Talaan works out for you.
Talaan is Tekhx's ready-made hr and payroll system for Philippine businesses. It does this, and everything around it, for every record, every day.
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