13th month pay calculator (Philippines)
Enter the basic monthly salary and months worked this calendar year — get the 13th month amount, pro-rated automatically.
Estimate only — based on basic salary actually earned. Unpaid leave reduces it; overtime, holiday premium, night differential, and allowances don't count toward it.
How 13th month pay is computed
The formula: total basic salary earned during the calendar year ÷ 12.
- Full year: one month of basic pay (₱20,000/mo → ₱20,000).
- Pro-rata: monthly basic salary × months worked ÷ 12 (₱20,000 × 8 months ÷ 12 → ₱13,333).
- Variable pay: use the actual basic salary received each month — unpaid absences lower it.
Who's covered: under PD 851, all rank-and-file employees who worked at least one month in the calendar year — including those who resigned mid-year (pro-rated). Deadline: on or before December 24. Tax: tax-exempt together with other benefits up to ₱90,000/year (TRAIN).
Running payroll for real? TUKO computes 13th month, SSS, PhilHealth, Pag-IBIG, and tax inside your pay runs — review-gated and audited.
13th month questions, answered
How is 13th month pay computed in the Philippines?
13th month pay = total basic salary earned during the calendar year ÷ 12. For a full year it's one month of basic pay; for a partial year it's pro-rated (monthly basic salary × months worked ÷ 12). Basic salary excludes overtime, holiday premium, night differential, and allowances.
Who is entitled to 13th month pay?
Under Presidential Decree 851, all rank-and-file employees in the Philippines who worked at least one month during the calendar year are entitled — regardless of position or how they're paid. Employees who resigned or were terminated before year-end get a pro-rated amount.
When is the 13th month pay deadline?
Employers must pay the 13th month on or before December 24 each year. It may also be paid in two installments (commonly mid-year and December).
Is 13th month pay taxable in the Philippines?
The 13th month pay and other benefits (such as productivity incentives and Christmas bonus) are tax-exempt up to a combined ₱90,000 per year under the TRAIN law. Any amount above ₱90,000 is subject to income tax.
Does overtime pay count toward 13th month pay?
No. Only basic salary counts. Overtime pay, holiday premium, night-shift differential, and allowances are excluded from the computation. Unpaid leave also reduces the basic salary earned for the year.
Stop computing this by hand.
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