Philippines 13th Month Pay Calculator
Compute your exact pro-rated 13th month pay, months-worked proportion, and ₱90,000 BIR TRAIN Law tax exemption. Updated for 2024.
Your Compensation Details
Leave as 0 if you have no unpaid leaves or absences.
DOLE Statutory Payment Rule:
Under Presidential Decree No. 851, employers must release 13th month pay on or before December 24. All employees who rendered at least 1 month are entitled to pro-rated pay.
Calendar Year Basic Pay Earned
12 of 12 Months100% Tax-Exempt: Your 13th month pay of ₱30,000.00 is below the ₱90,000 TRAIN Law ceiling and will be received in full without tax deductions.
Resigning or separated from company?
Per DOLE Labor Advisory No. 06-2020, your pro-rated 13th month pay must be released as part of your final backpay within 30 days from the date of separation.
How 13th Month Pay is Calculated
Official statutory formula mandated by DOLE Presidential Decree No. 851
DOLE Official Statutory Formula
Determine Basic Monthly Salary
Identify your fixed basic monthly pay (excluding variable allowances, overtime, and holiday premiums).
Calculate Total Basic Pay Earned
Multiply your basic monthly salary by the number of months worked, subtracting any unpaid absences or leaves without pay (LWOP).
Divide by 12 (DOLE Formula)
Divide your total basic pay earned within the calendar year by the statutory 12-month divisor.
Verify Tax Exemption Status
Check if your 13th month pay is within the ₱90,000 non-taxable ceiling under the BIR TRAIN Law.
DOLE 13th Month Pay Statutory Ground Rules
| Rule / Topic | Statutory Rule | Details & Applicability |
|---|---|---|
| Eligibility | Worked at least 1 month in the calendar year | Applies to regular, probationary, contractual, casual, and seasonal workers. |
| Payment Deadline | On or before December 24 | Mandatory statutory deadline under Presidential Decree No. 851. |
| Tax Exemption | ₱90,000 statutory limit | Tax-exempt under RA 10963 (TRAIN Law); excess over ₱90k is taxable. |
| Basis of Computation | Total Basic Salary Earned ÷ 12 | Excludes OT, holiday pay, night diff, and non-integrated allowances. |
| Resigned / Separated Workers | Pro-rated payout within 30 days | Must be included in final pay / clearance release per DOLE LA 06-2020. |
Frequently Asked Questions
Everything you need to know about DOLE 13th month pay rules, deadlines, pro-rating, and tax exemptions in the Philippines.
References & Legal Sources
All formulas and statutory ground rules used by this calculator are based on official Philippine labor laws and BIR tax circulars.
- 1.Presidential Decree No. 851 — Requiring All Employers to Pay 13th Month Pay
Office of the President / DOLE
- 2.DOLE Revised Guidelines on the Implementation of the 13th Month Pay Law
Department of Labor and Employment (DOLE)
- 3.DOLE Labor Advisory No. 06-2020 — Guidelines on the Payment of Final Pay and 13th Month Pay
Department of Labor and Employment (DOLE)
- 4.RA 10963 (TRAIN Law) — ₱90,000 Tax Exemption Cap on 13th Month Pay and Other Benefits
Bureau of Internal Revenue (BIR)