Calcunet13th Month Pay Calculator
Estimate your 13th month pay from your basic salary and months worked, along with the tax-exempt and taxable portions under the current ₱90,000 ceiling.
13th month pay
₱30,000.00
Tax-exempt portion
₱30,000.00
Taxable portion (over ₱90,000)
₱0.00
Estimated net after tax
₱30,000.00
13th month pay vs. Christmas bonus
13th month pay is a legally mandated benefit under PD 851 — every eligible rank-and-file employee gets it, computed strictly from basic salary earned. A Christmas bonus, on the other hand, is discretionary — your employer isn't legally required to give one, and its amount isn't tied to any formula. Both share the same ₱90,000 combined tax-exempt ceiling, though, so a generous bonus on top of 13th month pay can push you into the taxable portion faster than you'd expect.
13th month pay calculator FAQ
Who is entitled to 13th month pay?
Under Presidential Decree No. 851, all rank-and-file employees in the private sector who have worked at least one month during the calendar year are entitled to 13th month pay, regardless of employment status (regular, probationary, or contractual) or how they're paid (daily, weekly, or monthly).
How is 13th month pay computed?
Total basic salary actually earned during the calendar year, divided by 12. It's based only on basic pay — overtime, holiday premiums, allowances, and cash equivalents of unused leave are excluded from the computation unless your company policy treats them as part of basic salary.
Is 13th month pay taxable?
The first ₱90,000 of your combined 13th month pay and other benefits (like a Christmas bonus) each year is tax-exempt under the TRAIN law. Any amount above ₱90,000 gets added to your other taxable income for the year and taxed at your marginal rate.
What if I resigned or was hired partway through the year?
You're still entitled to a prorated 13th month pay based on the basic salary you actually earned for the months you worked — enter your monthly basic salary and the actual number of months worked (not 12) to get an accurate estimate.
When must employers release 13th month pay?
On or before December 24 of each year. Employers may choose to pay it in two installments — for example, half in June and half in December — as long as the full amount is paid by the December deadline.