Philippines 13th Month Pay Planner

Plan and compute statutory 13th-month pay based on official Department of Labor and Employment (DOLE) rules. Supports salary changes, unpaid leave adjustments, prorated separation, and mid-year advances.

DOLE RULEFormula: Total Eligible Basic Salary ÷ 12
Statutory Deadline: December 24, 2026
TRAIN Law Tax-Exempt Limit: PHP 90,000.00
Last Legal Review: October 25, 2026

1. Employee & Calendar Setup

Customize parameters for the calendar year

Quick Fill Monthly Basic Salary
PHP
You can override any specific month below for bonuses, raises, or unpaid days.

Monthly Eligible Basic Salary (Jan–Dec)

Excludes overtime, holiday premium, allowances
JanuaryActual
PHP
FebruaryActual
PHP
MarchActual
PHP
AprilActual
PHP
MayActual
PHP
JuneActual
PHP
JulyActual
PHP
AugustActual
PHP
SeptemberActual
PHP
OctoberActual
PHP
NovemberProjected
PHP
DecemberProjected
PHP
PHP

If your employer paid a mid-year advance (e.g. in May/June), enter it here to compute the remaining balance due by December 24.

Estimated Calculation

Official statutory determination

ACTUAL EARNINGS
Estimated Statutory 13th Month Pay (2026)
₱20,833.33
Formula: Total Actual Basic Salary Earned (PHP 250,000) ÷ 12 = PHP 20,833.33
Actual Basic Earned
₱250,000.00
Projected Earnings
₱50,000.00
Amount Already Paid
₱0.00
Remaining Amount Due
₱20,833.33
TRAIN Law Tax Exemption100% TAX EXEMPT
Estimated pay is below the statutory tax-exempt cap of PHP 90,000 under Republic Act No. 10963.
Arithmetic Breakdown
1. Total Eligible Basic Salary Earned₱250,000.00
Sum of 12 monthly basic salaries (2026)
2. Division by Statutory Divisor (12)₱20,833.33
₱250,000.00 ÷ 12 = ₱20,833.33

How 13th Month Pay Is Calculated in the Philippines

The Department of Labor and Employment (DOLE) prescribes strict guidelines governing 13th-month pay computation and payment timing.

1. What Counts as "Basic Salary"

"Basic salary" includes all remunerations or earnings paid by an employer for services rendered. In the case of female workers who availed of maternity leave under Republic Act No. 11210, the salary differential paid by the employer is credited as part of basic salary.

2. Excluded Monetary Components

The statutory formula strictly excludes: overtime pay, night-shift differential, premium pay for work on rest days and holidays, unused vacation or sick leave cash equivalents, cost-of-living allowances (COLA), and other discretionary allowances not integrated into basic pay.

3. Payment Deadline & No Exemption

Payment must be made no later than December 24 of each year. DOLE Labor Advisory No. 16, Series of 2025 affirms that no application for exemption or deferment of payment shall be accepted or allowed under any circumstance.

Official Legal Sources & Authorities

This planner is constructed in accordance with primary Philippine statutory labor standards and the latest DOLE issuances.

DOLE 2024 Workers' Statutory Monetary Benefits Handbook
Comprehensive statutory reference detailing 13th-month pay formulas, basic salary definitions, and exemptions.
View Handbook (PDF)
DOLE Labor Advisory No. 16, Series of 2025
Official guidelines on the payment of 13th-month pay, mandatory December 24 deadline, and coverage of private-sector workers.
Read DOLE Advisory
Presidential Decree No. 851 (13th Month Pay Law)
Foundational statute requiring all private-sector employers to pay rank-and-file employees a 13th-month pay.
BWC Issuances Index

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Frequently Asked Questions

Clear answers to everyday compliance and payroll questions about Philippine 13th-month pay.

Under Presidential Decree No. 851 and DOLE Labor Advisory No. 16, Series of 2025, 13th-month pay is calculated as: Total Eligible Basic Salary Actually Earned During the Calendar Year ÷ 12. It is based on actual basic earnings, not merely the number of months an employee was on payroll.

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