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13th Month Pay Calculator
Calculate your prorated 13th month pay and check if it exceeds the ₱90k tax exemption limit.
Your Details
Exclude overtime, holiday pay, and allowances.
Computed 13th Month Pay
Total Basic Salary Earned₱360,000.00
FormulaTotal Earned ÷ 12
Net 13th Month Pay₱30,000.00
TRAIN Law Tax Status
Tax-Exempt Portion (Max ₱90k)₱30,000.00
Taxable Portion (Added to Gross)₱0.00
How is 13th Month Pay Computed?
By Philippine Law (P.D. 851), your 13th month pay is strictly 1/12th of the total basic salary you earned within a calendar year.
Exclusions from Basic Salary
- Overtime Pay
- Holiday Pay
- Night Shift Differential (NSD)
- Allowances (COLA, Transportation)
- Cash equivalent of unused leaves
Taxability (₱90,000 Exemption Limit)
Under the TRAIN Law, the 13th month pay and other equivalent bonuses are tax-exempt up to ₱90,000. Any amount exceeding this limit is added to your taxable income for the year.