13th Month Pay Calculator Philippines 2026
Enter the monthly basic salary and the months worked this year. The calculator pro-rates for new hires and resignations and shows how much is tax-free.
Deducted from the basic salary earned.
Christmas bonus, productivity pay — shares the ₱90,000 tax-free limit.
- Basic salary earned this year
- ₱300,000.00
- 13th month pay (÷ 12)
- ₱25,000.00
- Tax-free (up to ₱90,000)
- ₱25,000.00
- Taxable portion
- ₱0.00
Frequently asked questions
How do you compute 13th month pay?
Add up the basic salary the employee actually earned from January to December, then divide by 12. Overtime, holiday premiums, night differential and allowances are not included unless they are part of the basic salary.
When must 13th month pay be given?
On or before 24 December each year (Presidential Decree 851). Employers may also pay half before school opens and the rest by 24 December.
Do new or resigned employees get 13th month pay?
Yes, pro-rated. Anyone who worked at least one month in the year gets one-twelfth of the basic salary they earned in that period.
Is 13th month pay taxable?
It is tax-free up to ₱90,000, together with other bonuses such as the Christmas bonus and productivity incentives. Only the amount above ₱90,000 is taxed.
Paano kunin ang 13th month pay?
Pagsamahin ang lahat ng basic salary na kinita mula Enero hanggang Disyembre at hatiin sa 12. Halimbawa, ₱25,000 kada buwan sa buong taon: ₱300,000 ÷ 12 = ₱25,000.
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Rates as of 2026. Sources: Presidential Decree 851 and its Revised Guidelines; NIRC Sec. 32(B)(7)(e) as amended by RA 10963 (₱90,000 ceiling). Results are estimates for planning; check the latest official circulars before filing.