Philippines 13th Month Pay Calculator

Enter your basic monthly salary and months worked this year to estimate your 13th month pay and its tax-exempt portion.

Reflects ₱90,000 exemption cap rates (effective 2018-01-01). Last checked 2026-09-11 · v1. Tax rules change — verify against an official source before relying on this for a filing. Source.

Philippines 13th Month Pay Calculator

Estimate your statutory 13th month pay in the Philippines.

This is an estimate for general informational purposes only. The ₱90,000 exemption applies to 13th month pay combined with other benefits, not to 13th month pay alone — if you receive other bonuses, your actual tax-exempt room may be lower.

Under Presidential Decree 851, every rank-and-file employee in the Philippines is entitled to 13th month pay, equal to their total basic salary earned during the year divided by 12. Up to ₱90,000 of 13th month pay and other benefits combined is tax-exempt.

Example

  • With the default values shown above, this calculator returns: 13th Month Pay ≈ PHP 25,000.00; Tax-Exempt Amount ≈ PHP 25,000.00; Taxable Excess (if any) ≈ PHP 0.00.

Frequently Asked Questions

Who is entitled to 13th month pay?

All rank-and-file employees who have worked at least one month during the calendar year are entitled to 13th month pay, regardless of their employment status.

Is 13th month pay always tax-free?

It’s tax-exempt up to ₱90,000 combined with other benefits. Any amount above that combined total is subject to income tax.

Sources

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