13th Month Pay Calculator (Philippines)
Find out how much 13th month pay you'll get — pro-rated for the months you worked, with the ₱90,000 tax-free limit applied.
Compute your 13th-month pay
| 13th-month pay | |
|---|---|
| + Other bonuses this year | |
| Taxable portion (over ₱90,000) |
13th-month pay = total basic salary for the year ÷ 12 (pro-rated if you worked less than 12 months). It excludes allowances and overtime. 13th-month pay plus other bonuses are tax-free up to ₱90,000 per year; only the excess is taxed.
How 13th month pay is computed
Your 13th month pay is your total basic salary for the year ÷ 12. If you worked all 12 months at the same basic salary, that simply equals one month's pay. If you started mid-year, it's pro-rated:
13th month pay = (monthly basic × months worked) ÷ 12
It's based on basic salary only — it excludes overtime, allowances, and other monetary benefits. It's mandatory for rank-and-file employees and must be paid on or before December 24.
Is it taxed?
13th month pay and other bonuses are tax-free up to ₱90,000 per year combined. Only the portion above ₱90,000 is taxable, so most employees receive their 13th month pay in full. If your basic salary is above ₱90,000/month, the excess is taxed.
Example: ₱25,000 salary, full year
- 13th month pay = ₱25,000 × 12 ÷ 12 = ₱25,000
- Well under the ₱90,000 cap → fully tax-free.
See your regular monthly net pay with the Take-Home Pay Calculator, or thinking of saving your bonus? Project it with the compound interest calculator.
Last updated: 2026-06-28. Based on Presidential Decree 851 (13th month pay) and the ₱90,000 tax-exempt cap under RA 10963 (TRAIN). Informational only, not financial or legal advice.