Presidential Decree No. 851 and Philippine 13th-month pay rules.
13th month pay is the one year-end bonus every covered private-sector employee in the Philippines is legally entitled to. Here’s who qualifies, how it’s computed, the December 24 deadline, tax treatment, and what to do if it isn’t paid.
14th month pay is a voluntary bonus some Philippine employers pay on top of the mandatory 13th month pay. Here’s how it differs, who qualifies, how it’s calculated and taxed, and what to do if it isn’t paid.
Calculate pro-rated 13th-month pay in the Philippines using basic salary earned, partial months, unpaid absences, and prior payments.
Learn when resigned employees receive prorated 13th-month pay in the Philippines, how to calculate it, when it should be paid, and what to do if payment is delayed.