Last checked:

13th Month Pay Calculator in the Philippines

Use this 13th month pay calculator to estimate the minimum 13th month pay due based on total basic salary earned during the year. The statutory minimum formula is total basic salary earned within the calendar year divided by 12. If you want an estimate of the taxable portion, include any other benefits that share the same combined PHP 90,000 ceiling.

At a Glance

Minimum formula
Total basic salary earned during the calendar year divided by 12
Best for
Employees, HR teams, and workers checking prorated statutory minimum pay
Tax note
The PHP 90,000 ceiling applies to 13th month pay and other benefits combined
Needed for tax estimate
Enter other benefits covered by the same shared ceiling
Last checked
April 11, 2026

13th Month Pay Calculator

Minimum statutory pay plus a guarded shared-ceiling tax estimate

PHP
PHP

Use this only for other benefits that share the current combined PHP 90,000 ceiling with 13th month pay. Leave at 0 if you only need the minimum pay figure.

Included vs Not Included in Basic Salary

Included in Basic SalaryNot Included
Regular wages or salaryOvertime pay
Fixed monthly compensationHoliday pay
Salary treated as basic per policy or agreementNight shift differential
Allowances unless treated as basic pay
Other non-basic pay items

Example Calculations

Full-year employee: Monthly basic salary of PHP 30,000 times 12 months equals PHP 360,000 total. Minimum 13th month pay is PHP 360,000 divided by 12, or PHP 30,000.

Prorated example: Monthly basic salary of PHP 30,000 times 8 months equals PHP 240,000 total. Minimum 13th month pay is PHP 240,000 divided by 12, or PHP 20,000.

Tax Treatment

13th month pay and other benefits remain non-taxable only up to the current combined PHP 90,000 ceiling. This calculator asks for other benefits under the same ceiling so the taxability estimate is not misleading.

If you do not know the value of the other covered benefits, rely on the minimum 13th month pay result and verify the taxable portion with payroll or your actual payslip.

Frequently Asked Questions

How do you compute 13th month pay?
Add up the total basic salary earned during the calendar year and divide the result by 12.
Is 13th month pay prorated?
Yes. If the employee did not work the full year, the minimum 13th month pay is based on the actual basic salary earned during the period worked.
Is 13th month pay taxable?
It is non-taxable only within the current combined ceiling for 13th month pay and other benefits. If other benefits already use part of the ceiling, the remaining exempt amount for 13th month pay will be smaller.
Are allowances included in 13th month pay?
Ordinary allowances are generally not part of the minimum statutory 13th month pay computation unless they are treated as part of basic salary by policy or agreement.

Related Tools