13th Month Pay by Monthly Salary (Philippines, 2026)
For a full year of work, your 13th month pay equals one month of basic salary. It's tax-free up to ₱90,000 (shared with other bonuses), so only salaries above ₱90,000 a month owe any tax on it. Find your salary below for the exact amount, tax and pro-rated figures.
| Monthly basic salary | 13th month | Tax | You keep |
|---|---|---|---|
| ₱15,000 | ₱15,000 | ₱0 | ₱15,000 |
| ₱18,000 | ₱18,000 | ₱0 | ₱18,000 |
| ₱20,000 | ₱20,000 | ₱0 | ₱20,000 |
| ₱25,000 | ₱25,000 | ₱0 | ₱25,000 |
| ₱30,000 | ₱30,000 | ₱0 | ₱30,000 |
| ₱35,000 | ₱35,000 | ₱0 | ₱35,000 |
| ₱40,000 | ₱40,000 | ₱0 | ₱40,000 |
| ₱45,000 | ₱45,000 | ₱0 | ₱45,000 |
| ₱50,000 | ₱50,000 | ₱0 | ₱50,000 |
| ₱60,000 | ₱60,000 | ₱0 | ₱60,000 |
| ₱70,000 | ₱70,000 | ₱0 | ₱70,000 |
| ₱80,000 | ₱80,000 | ₱0 | ₱80,000 |
| ₱90,000 | ₱90,000 | ₱0 | ₱90,000 |
| ₱100,000 | ₱100,000 | ₱2,500 | ₱97,500 |
| ₱120,000 | ₱120,000 | ₱7,500 | ₱112,500 |
| ₱150,000 | ₱150,000 | ₱15,000 | ₱135,000 |
The rules in 30 seconds
- Formula: total basic salary earned January–December ÷ 12.
- Who gets it: every rank-and-file private employee who worked at least one month in the year (PD 851).
- Deadline: on or before December 24.
- Tax: 13th month + other bonuses are tax-free up to ₱90,000 a year; only the excess is taxed.
Related guides
- How to compute 13th month pay — full rules and examples.
- The 13th Month Pay Report — the data, charted.
- Take-home pay by salary — your monthly net on the same salaries.
- Take-Home Pay Calculator — any salary, with bonuses.
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