Employee details
EstimateUnpaid absences
Deducted at the daily rate: monthly salary × 12 ÷ working days per year. Paid leave is basic salary and stays in.
Mid-year salary change
Tax ceiling
13th month plus other benefits are tax-exempt up to ₱90,000 a year. De minimis benefits have their own limits and are not counted here.
| Computation | Amount |
|---|---|
| Basic salary for months covered | |
| Less: leave without pay | |
| Total basic salary earned | |
| 13th month pay earned ÷ 12 | |
| Tax treatment | |
| Other benefits already counted | |
| Exempt room remaining under ₱90,000 | |
| Tax-exempt portion of 13th month | |
| Taxable excess none |
| Month | Monthly rate | Coverage | Basic earned |
|---|---|---|---|
| Less: leave without pay | |||
| Total basic salary earned | |||
Partial months are pro-rated by calendar days covered. Your payroll may pro-rate by actual days worked or paid instead; the difference is usually small.
The rules behind the numbers
Under PD 851, 13th month pay is total basic salary earned in the calendar year ÷ 12, due on or before December 24, for all rank-and-file employees who worked at least one month. Allowances, overtime, premiums, and unused leave conversion are excluded. Separated employees receive it pro-rated with their final pay. It is tax-exempt together with other benefits up to ₱90,000; only the excess is taxable.