Kasambahay 13th Month Pay Computation: Rules and Examples (PH)

Every kasambahay with at least one month of service in the year is owed a 13th month pay by December 24, and most household employers get the amount or the deductions wrong. Some hand over a small aguinaldo and call it done. Others compute it on the wage after SSS, PhilHealth and Pag-IBIG are taken out, or skip it entirely because the yaya left in September.

This guide shows household employers, and kasambahay checking their own pay, how to compute the 13th month under the Batas Kasambahay (RA 10361) and PD 851, with worked peso examples at the 2026 NCR rate, and how to split SSS, PhilHealth and Pag-IBIG contributions under the ₱5,000 rule in Section 30.

Direct Answer

A kasambahay’s 13th month pay is the total basic salary earned from January to December divided by 12, paid on or before December 24.^[1][2] It applies to any kasambahay with at least one month of service in the year, including those who resign or are dismissed, who get a pro-rated amount. Exclude cash gifts and allowances from the base. For SSS, PhilHealth and Pag-IBIG, the employer pays all premiums if the monthly wage is below ₱5,000; at ₱5,000 or more, the kasambahay pays his or her legal share.^[1]

Key Takeaways

• Formula: total basic salary actually earned in the calendar year ÷ 12. A kasambahay paid ₱7,800 every month for the full year gets ₱7,800.^[2][9]
• Deadline: on or before December 24, or on separation for a kasambahay who leaves mid-year.^[2]
• Compute on the gross monthly wage, not on take-home pay after contributions.
• Free meals and lodging are basic necessities under Section 6 of RA 10361, not part of the cash base.^[1]
• Family drivers are not kasambahay. The Supreme Court held they fall under the Civil Code, not RA 10361, and denied a 13th month claim.^[10]
• Below ₱5,000 a month, the employer shoulders all SSS, PhilHealth and Pag-IBIG premiums. At ₱5,000 or more, the kasambahay shares them.^[1][4]
• Violations of RA 10361 carry a fine of ₱10,000 to ₱40,000.^[1]

Legal Basis

Authority	Classification	Rule Supported	Effect
RA 10361, Section 25[1]	Statute	Wages paid in cash at least once a month; kasambahay entitled to 13th month pay as provided by law	Brings household workers under the 13th month rule
PD 851, Section 1 and its implementing rules[2]	Presidential decree	13th month pay not later than December 24; one-twelfth of basic salary; at least one month of service	Supplies the formula and deadline
RA 10361, Sections 6, 16, 25 and 26[1]	Statute	Free basic necessities; working children get all benefits; deductions only as mandated by law or with written consent; pay slip each payday	Sets what may and may not touch the wage
RA 10361, Section 30[1]	Statute	SSS, PhilHealth and Pag-IBIG coverage; employer shoulders premiums; kasambahay earning ₱5,000 or more pays the proportionate share	Decides who pays which share
RA 11199 (Social Security Act of 2018), Section 4(a)(9)[13]	Statute	2025 SSS rate of 15% (10% employer, 5% employee); MSC of ₱5,000 to ₱35,000; kasambahay below the minimum MSC contribute on actual salary	Sets the SSS amounts in the examples
Wage Order No. NCR-DW-06[8]	Regional wage order	NCR kasambahay minimum raised from ₱7,000 to ₱7,800 a month effective February 7, 2026	Raises the 13th month floor in Metro Manila
RA 10361, Section 40; Labor Code, Article 306 [291][1][3][14]	Statute	Fine of ₱10,000 to ₱40,000; money claims prescribe in three years	Unpaid 13th month can be claimed for three years back

Who Counts as a Kasambahay for 13th Month Pay

Household workers covered by RA 10361

Section 4(d) covers anyone doing domestic work within an employment relationship: general househelp, yaya, cook, gardener and laundry person. It excludes a person who does domestic work only occasionally or sporadically, and children under a foster family arrangement.^[1] A stay-in or stay-out kasambahay paid monthly is covered. So is a working child aged 15 to 17, who is entitled to the minimum wage and all benefits under the Act.^[1] See the legal meaning of kasambahay.

Family drivers are not kasambahay

In Atienza v. Saluta, the Supreme Court held that the Kasambahay Law does not cover family drivers. Their employment is governed by the Civil Code provisions on household service. Because persons in the personal service of another are excluded from the PD 851 rules, the Court held the employer not liable for the driver’s 13th month pay, holiday pay or service incentive leave.^[10] A long, regular practice of paying the driver a 13th month can still ripen into a benefit under the rule against diminution of benefits.

A helper in the family business is not a kasambahay

The test is who benefits from the work. In Apex Mining v. NLRC, a laundrywoman in a company staff house serving guests and personnel was a regular employee, not a domestic helper.^[11] In Gaspar v. M.I.Y. Real Estate Corp., a worker who did household work solely for the owner’s household was a kasambahay, not an employee of the owner’s corporation; the Court applied the four-fold test and found control lay with the household.^[12] A helper who cooks for the family and also tends the sari-sari store or the canteen may be a regular employee of the business, with full PD 851 and Labor Code benefits on top.

What Goes Into the 13th Month Base

The base is basic salary: the rate of pay for a standard work period, without bonuses and overtime. The Supreme Court fixed that meaning in Boie-Takeda Chemicals v. De la Serna.^[9] For a kasambahay, that means the monthly cash wage agreed in the employment contract, not the take-home pay.

Item	Include in base?	Why
Monthly cash wage, including increases under a wage order	Yes	Basic salary actually earned[2][8]
Wage for days of paid service incentive leave	Yes	The monthly wage is not reduced for paid leave days
Employee share of SSS, PhilHealth and Pag-IBIG withheld	Yes, use gross	Deductions do not reduce salary earned
Meals, lodging, toiletries provided in kind	No	Basic necessities under Section 6, not cash wage[1]
Christmas cash gift, birthday money, load allowance	No	Bonuses and allowances are outside basic salary[9]
Extra pay for working on the rest day	No	Additional pay, not the rate for the standard period[9]
Unpaid days of absence	No	Only salary actually earned counts

Check that the monthly wage itself meets the current regional minimum wage. An underpaid wage produces an underpaid 13th month, and both become money claims. Central Visayas employers should also check the Central Visayas kasambahay wage hike to ₱7,500.

Worked Peso Examples

Example 1: NCR yaya, full year, with the February wage increase

A stay-in yaya in Quezon City was paid ₱7,000 in January. Her employer applied the ₱7,800 rate from February to December under NCR-DW-06.^[8]

• January: ₱7,000.00
• February to December: 11 × ₱7,800 = ₱85,800.00
• Total basic salary: ₱92,800.00
• 13th month pay: ₱92,800 ÷ 12 = ₱7,733.33

The increase took effect February 7; use whatever was actually paid for February.

Example 2: Cook hired mid-year

A cook in Makati was hired June 16, 2026 at ₱8,500 a month.

• June 16 to 30: ₱4,250.00
• July to December: 6 × ₱8,500 = ₱51,000.00
• Total basic salary: ₱55,250.00
• 13th month pay: ₱55,250 ÷ 12 = ₱4,604.17

Example 3: Kasambahay who left on September 30

A laundry helper paid ₱7,800 from January to September resigned effective September 30 after giving five days’ notice.

• Total basic salary: 9 × ₱7,800 = ₱70,200.00
• Pro-rated 13th month: ₱70,200 ÷ 12 = ₱5,850.00, due with her final pay

If she had left without notice and without justifiable reason, Section 32 allows forfeiture of unpaid salary for up to 15 days only.^[1] It does not mention the 13th month. Withholding the whole ₱5,850 is a risk. See what an employer may withhold when a kasambahay leaves without notice and how 13th month works after resignation.

Example 4: Gifts and absences

A gardener in Cebu City earns ₱7,500 a month all year, took four unpaid days in April (₱7,500 ÷ 30 × 4 = ₱1,000 deducted) and received a ₱2,000 birthday gift.

• Salary earned: (12 × ₱7,500) − ₱1,000 = ₱89,000.00
• Birthday gift: excluded
• 13th month pay: ₱89,000 ÷ 12 = ₱7,416.67

SSS, PhilHealth and Pag-IBIG for Kasambahay

The ₱5,000 rule in Section 30

Every kasambahay must be covered by SSS, PhilHealth and Pag-IBIG. Section 30 states that premium payments are shouldered by the employer, but a kasambahay receiving a wage of ₱5,000 or more pays the proportionate share provided by law.^[1] SSS restates the rule for household employers: below the threshold, the employer fully covers the contributions; at or above it, the employer deducts the employee share and adds its own. It also reminds household employers to register their kasambahay within 30 days of hiring.^[4] With the NCR minimum at ₱7,800, most Metro Manila kasambahay now share their premiums.

2026 rates used in the examples

• SSS: 15% of the monthly salary credit (MSC) since January 2025, split 10% employer and 5% employee, with a minimum MSC of ₱5,000 and a maximum of ₱35,000.^[5][13] The household employer also pays the employees’ compensation (EC) premium. The MSC for each wage bracket is set in the SSS schedule for household employers and kasambahay. For a kasambahay earning less than the minimum MSC, RA 11199 bases contributions on the actual monthly salary.^[13] Find the bracket in the 2026 SSS contribution table.
• PhilHealth: 5% of monthly basic pay, with a ₱10,000 floor (₱500 flat) and a ₱100,000 ceiling, shared equally.^[6]
• Pag-IBIG: 2% from the employee and 2% from the employer on a maximum fund salary of ₱10,000.^[7] See the PhilHealth and Pag-IBIG tables for 2026.

Example 5: Monthly contributions on a ₱7,800 wage

Fund	Base	Employer	Kasambahay
SSS (MSC for the ₱7,800 bracket)	15% of MSC	10% of MSC + EC premium	5% of MSC
PhilHealth	₱10,000 floor × 5%	₱250.00	₱250.00
Pag-IBIG	₱7,800 × 2%	₱156.00	₱156.00
PhilHealth and Pag-IBIG subtotal	Before SSS	₱406.00	₱406.00

The kasambahay’s cash pay is ₱7,800 minus ₱406 for PhilHealth and Pag-IBIG and her 5% SSS share. Her 13th month is still computed on the full ₱7,800, not on take-home pay. Show the wage and each deduction on the pay slip, which Section 26 requires on every payday, and keep copies for three years.^[1]

Example 6: A wage below ₱5,000

For a part-time stay-out helper paid ₱4,800 a month, the employer pays everything under Section 30 of RA 10361.^[1] Because the wage is below the ₱5,000 minimum MSC, RA 11199 bases the SSS contribution on the actual ₱4,800 salary rather than on ₱5,000; at 15%, that is about ₱720, plus the EC premium.^[13] Add PhilHealth at the ₱10,000 floor (₱500) and both Pag-IBIG shares (₱96 + ₱96).^[6][7] The employer’s monthly cost is about ₱1,412 plus the EC premium, and nothing is deducted from the ₱4,800. Confirm the SSS amount with SSS when registering. Check first that ₱4,800 meets the applicable minimum for the hours worked.

Step-by-Step Computation Procedure

1. Confirm the worker is a kasambahay. Household work for your family only; not a family driver; not a helper in your business.^[10][11][12]
2. Check months of service. At least one month in the calendar year qualifies.^[2]
3. List the gross monthly wage actually paid for each month from January to December, or to the separation date. Use the pay slips.
4. Strip out gifts, allowances and rest-day extras. Keep only basic salary.^[9]
5. Add the months and divide by 12.
6. Pay in cash on or before December 24, or with final pay on separation, and issue a pay slip showing the 13th month as its own line.^[1][2]
7. Do not deduct contributions or loans from it without a legal mandate or the kasambahay’s written consent.^[1]
8. Reconcile contributions for the year: SSS, PhilHealth and Pag-IBIG remitted each month at the correct shares under the ₱5,000 rule.^[1][4]

Common Employer Mistakes

• Treating the aguinaldo as the 13th month. A ₱1,000 Christmas gift is a gift. Only a payment of at least one-twelfth of the year’s basic salary, given as the 13th month or its equivalent, satisfies PD 851.^[2]
• Computing on net pay. Using take-home pay after the SSS, PhilHealth and Pag-IBIG shares as the base shortchanges the kasambahay by one-twelfth of a full year’s deductions.
• Skipping kasambahay who left. A helper who served January to September is owed nine-twelfths.
• Charging meals and lodging against the wage. Basic necessities cannot be withheld and are not a substitute for cash wage.^[1]
• Deducting breakage from the 13th month. Section 14 bars requiring deposits for loss or damage, and Section 25 limits deductions to those mandated by law or consented to in writing.^[1]
• Deducting the employee share below ₱5,000. Under Section 30, the employer pays it all.^[1]

Frequently Asked Questions

Is a kasambahay entitled to 13th month pay in the Philippines?

Yes. Section 25 of RA 10361 entitles every domestic worker to a 13th month pay as provided by law. Any kasambahay who worked at least one month in the calendar year qualifies, whether stay-in or stay-out, including working children aged 15 to 17. The employer must pay it on or before December 24.

How do you compute a kasambahay’s 13th month pay?

Add the basic monthly wages actually earned from January to December and divide by 12. A kasambahay paid ₱7,800 for all twelve months gets ₱7,800. Use the gross wage before SSS, PhilHealth and Pag-IBIG deductions, and leave out cash gifts, allowances and extra pay for rest-day work.

Does a kasambahay who resigned or left get a pro-rated 13th month?

Yes. A kasambahay who served at least one month in the year is owed one-twelfth of the basic salary earned up to the last day, paid with the final pay. If the worker left without justifiable reason, Section 32 allows forfeiture of unpaid salary for up to 15 days only; it does not mention the 13th month.

Who pays SSS, PhilHealth and Pag-IBIG for a kasambahay?

Under Section 30 of RA 10361, the employer shoulders the premiums. If the kasambahay earns ₱5,000 or more a month, the kasambahay pays the employee share provided by law, which the employer deducts and remits with its own share. Below ₱5,000, the employer pays both shares and deducts nothing from the wage.

Is a family driver entitled to 13th month pay under the Kasambahay Law?

No. In Atienza v. Saluta (2019), the Supreme Court held that family drivers are not covered by RA 10361 and are governed by the Civil Code on household service. As persons in the personal service of another, they were held not entitled to 13th month pay. An employer may still grant it voluntarily or by contract.

Does a Christmas cash gift count as the kasambahay’s 13th month pay?

Only if it equals at least one-twelfth of the year’s basic salary and is given as the 13th month or its equivalent. A ₱1,000 or ₱2,000 aguinaldo for a kasambahay earning ₱7,800 a month does not satisfy the obligation. Label the payment clearly on the pay slip to avoid disputes later.

What to Do Next

For household employers

1. Pull this year’s pay slips and total the gross monthly wage for each kasambahay. Leave out gifts, allowances and rest-day extras.^[9]
2. Check the wage against the current minimum for your region before computing. In NCR it is ₱7,800 a month from February 7, 2026.^[8]
3. Pay the 13th month in cash on or before December 24, or with the final pay if the kasambahay leaves earlier, on a pay slip that shows it as its own line.^[1][2]
4. Check SSS, PhilHealth and Pag-IBIG. Confirm the kasambahay was registered with SSS within 30 days of hiring and that every month was remitted. Fix the shares if the wage crossed ₱5,000.^[1][4]
5. Correct any shortfall now. Pay the difference for past years and keep the pay slips for three years. Unpaid 13th month can be claimed for three years, and violations of RA 10361 carry a fine of ₱10,000 to ₱40,000.^[1][14]

For kasambahay

1. Compute what you are owed with the formula above. Use your pay slips; if you have none, list the wage you received each month and keep your written contract.
2. Ask your employer in writing before December 24, or when you receive your final pay if you leave. Keep a copy of the letter or message.
3. If it is still unpaid, go to the DOLE Regional Office with jurisdiction over the household where you work. Section 37 of RA 10361 sends labor disputes of kasambahay to that office.^[1] Bring a valid ID, your pay slips or wage list, your contract, your employer’s name and address, and copies of your messages. See how a kasambahay files a complaint.
4. Act within three years. Money claims arising from employment must be filed within three years from the time the claim accrued, here the date the 13th month fell due; later claims are barred.^[14]
5. Check your SSS, PhilHealth and Pag-IBIG records. If your share was deducted but not remitted, raise it with the agency concerned. See the full list of kasambahay rights and benefits.

Run the numbers before December 24: use the free payroll calculator with kasambahay mode to compute the monthly wage, the employer and kasambahay shares of SSS, PhilHealth and Pag-IBIG, and the 13th month, and if a kasambahay leaves mid-year, follow the final pay calculator guide to add the pro-rated 13th month and unpaid wages to the final pay.

Related Guides for Kasambahay

• Kasambahay Left Without Notice: Employer Rights and Rules (PH)
• Can a Kasambahay File a Complaint for Illegal Dismissal? (PH Guide)
• Kasambahay Rights in the Philippines: Salary, Rest Days and Benefits
• 13th Month Pay Philippines 2026: Who Qualifies, How Much and Deadline
• Thirteenth-Month Pay Meaning in Philippine Labor Law
• Security Guard 12-Hour Shift Overtime and Holiday Pay (PH)
• Construction Worker Overtime Pay Computation: Rates and Examples (PH)
• BPO Night Differential Computation: Rates and Examples (PH)
• Factory Worker Theft of Company Property: Termination Rules (PH)
• Factory Worker Fighting at Work: Dismissal Rules (PH)
• Terminate a Sales Representative for Underperformance or PIP (PH)
• Security Guard Sleeping on Duty: Termination Rules (PH)
• BPO Campaign Pull-Out: Redundancy vs Floating Status Rules (PH)
• Can a BPO Agent Sue for Constructive Dismissal Over a Transfer? (PH)
• Terminate Project Employee Before Project Completion: PH Rules
• BPO Agent Data Privacy Breach: Termination Rules for Employers (PH)
• Construction Worker Drunk on Site: Termination Rules (PH)
• BPO Agent No Call, No Show (AWOL): Employer Rules in the Philippines
• Construction Worker Refused to Wear PPE: Dismissal Rules (PH)
• How to Terminate a BPO Agent for Chronic Tardiness in the Philippines

Sources and Legal Citations

Labor Code and Implementing Rules

[1] Republic Act No. 10361, Domestic Workers Act or Batas Kasambahay (January 18, 2013), Lawphil. Supports: Section 4(d) coverage and exclusions; Section 6 basic necessities; Section 14 ban on deposits for loss or damage; Section 16 working children; Section 25 wage payment, deductions and 13th month pay; Section 26 pay slip and three-year record keeping; Section 30 SSS, PhilHealth and Pag-IBIG premium sharing and the ₱5,000 threshold; Section 32 forfeiture of up to 15 days’ unpaid salary; Section 37 disputes; Section 40 penalties.

[2] Presidential Decree No. 851, Requiring All Employers to Pay Their Employees a 13th-Month Pay, Lawphil. Supports: payment not later than December 24; 13th month pay or its equivalent; and, through its implementing rules, the one-month service requirement.

[3] Labor Code of the Philippines (PD 442, as amended), Lawphil. Supports: three-year prescription of money claims under Article 306 [291].

[4] SSS urges household employers to register their house helpers through Kasambahay Caravan, Social Security System, March 31, 2026. Supports: registration within 30 days of hiring under RA 11199; employer fully covers contributions below the threshold and deducts the employee share at or above it.

[5] SSS clarifies 1% contribution rate hike; bares plans for 2025, Social Security System. Supports: 15% contribution rate from January 2025; minimum MSC of ₱5,000 and maximum of ₱35,000.

[6] PhilHealth sets 5% premium contribution rate for 2026, Philippine Information Agency. Supports: 5% premium, ₱10,000 floor, ₱100,000 ceiling, equal sharing between employer and employee.

[7] Pag-IBIG Fund explains hike in monthly contribution starting Feb. 2024, Philippine Information Agency. Supports: 2% employee and 2% employer contribution on a maximum fund salary of ₱10,000.

[8] RTWPB-NCR wage order for kasambahays to take effect on February 07, National Wages and Productivity Commission, DOLE. Supports: Wage Order No. NCR-DW-06 raising the NCR kasambahay minimum from ₱7,000 to ₱7,800 a month effective February 7, 2026.

[13] Republic Act No. 11199, Social Security Act of 2018, Lawphil. Supports: Section 4(a)(9) schedule for 2025 (15% total, 10% employer, 5% employee; minimum MSC ₱5,000, maximum ₱35,000); kasambahay earning less than the minimum MSC pay contributions based on actual monthly salary.

Supreme Court Decisions

[9] Boie-Takeda Chemicals, Inc. v. Hon. Dionisio de la Serna, G.R. No. 92174, December 10, 1993, Lawphil. Supports: basic salary for 13th month pay means the rate of pay for a standard work period, exclusive of bonuses and overtime.

[10] Celia R. Atienza v. Noel Sacramento Saluta, G.R. No. 233413, June 17, 2019, Supreme Court E-Library. Supports: family drivers not covered by the Kasambahay Law; Civil Code on household service applies; employer not liable for the family driver’s 13th month pay, holiday pay and service incentive leave.

[11] Apex Mining Company, Inc. v. National Labor Relations Commission, G.R. No. 94951, April 22, 1991, Lawphil. Supports: laundrywoman in a company staff house is a regular employee, not a domestic helper.

[12] Flordivina M. Gaspar v. M.I.Y. Real Estate Corp. and Melissa Ilagan Yu, G.R. No. 239385, April 17, 2024, Lawphil. Supports: worker doing household work solely for the owner’s household is a kasambahay, not an employee of the owner’s corporation; four-fold test with control as the most significant factor.

[14] Republic of the Philippines (Privatization and Management Office) v. National Labor Relations Commission, et al., G.R. No. 174747, March 9, 2016, Supreme Court E-Library. Supports: Labor Code Article 291 [306] — money claims arising from employer-employee relations must be filed within three years from the time the cause of action accrued, otherwise they are barred forever.

Sources rechecked as of: October 19, 2026