13th month pay computation 2026 (Philippines)

13TH MONTH PAY 2026 — SETTINGS
Yellow cells = you type · blue cells = calculated (do not overwrite) · example rows are fictional — replace them.
Employer	Sampaguita Trading (sample)
Calendar year	2026
Pay on or before	2026-12-24	P.D. No. 851 and its rules: not later than 24 December each year (DOLE labor advisories repeat the deadline).
Days left to the deadline (from today)	55
Tax-exempt ceiling for 13th month + other benefits (PHP)	90,000	NIRC Sec. 32(B)(7)(e) as amended by TRAIN (RA 10963): ₱90,000. Proposals to raise it (e.g. ₱150,000) are not law as of October 2026 — check BIR.
Report of compliance to DOLE due	2027-01-15	Usual DOLE requirement: compliance report by 15 January of the next year — check the current labor advisory.


Who gets it: all rank-and-file employees who worked at least one month in the year, regardless of how they are paid (monthly, daily, piece rate). Resigned or separated employees get a prorated amount.
What counts: basic salary actually earned, including paid leave. Usually excluded: overtime, night differential, holiday premium, allowances, cash value of unused leave — unless your company treats them as basic pay.
Formula: 13th month pay = total basic salary earned during the calendar year ÷ 12.

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13TH MONTH PAY — MONTHLY-PAID EMPLOYEES (basic salary actually earned each month)
Yellow cells = you type · blue cells = calculated (do not overwrite) · example rows are fictional — replace them.

Employee	Monthly basic (PHP)	Date hired	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Unpaid absences (PHP)	Total basic earned	13th month pay	Advanced (e.g. June)	Balance to pay by 24 Dec	Other bonuses this year	Tax-exempt part	Taxable excess
Santos, Maria L.	25,000.00	2019-03-01	25,000	25,000	25,000	25,000	25,000	25,000	25,000	25,000	25,000	25,000	25,000	25,000		IF(A5="",0,SUM(D5:O5)-N(P5))	ROUND(Q5/12,2)	12,500.00	R5-N(S5)		MIN(Settings!$B$7,R5+N(U5))	MAX(0,R5+N(U5)-Settings!$B$7)
Reyes, Jose P.	18,000.00	2026-04-16				9,000	18,000	18,000	18,000	18,000	18,000	18,000	18,000	18,000		IF(A6="",0,SUM(D6:O6)-N(P6))	ROUND(Q6/12,2)		R6-N(S6)		MIN(Settings!$B$7,R6+N(U6))	MAX(0,R6+N(U6)-Settings!$B$7)
Cruz, Ana B.	32,000.00	2021-06-01	32,000	32,000	32,000	32,000	32,000	32,000	32,000	32,000	32,000	32,000	32,000	32,000	1,454.55	IF(A7="",0,SUM(D7:O7)-N(P7))	ROUND(Q7/12,2)	16,000.00	R7-N(S7)		MIN(Settings!$B$7,R7+N(U7))	MAX(0,R7+N(U7)-Settings!$B$7)
Garcia, Mark T.	120,000.00	2015-01-05	120,000	120,000	120,000	120,000	120,000	120,000	120,000	120,000	120,000	120,000	120,000	120,000		IF(A8="",0,SUM(D8:O8)-N(P8))	ROUND(Q8/12,2)		R8-N(S8)	5,000.00	MIN(Settings!$B$7,R8+N(U8))	MAX(0,R8+N(U8)-Settings!$B$7)
Bautista, Liza R.	21,000.00	2023-09-01	21,000	21,000	21,000	21,000	21,000	21,000	21,000							IF(A9="",0,SUM(D9:O9)-N(P9))	ROUND(Q9/12,2)		R9-N(S9)		MIN(Settings!$B$7,R9+N(U9))	MAX(0,R9+N(U9)-Settings!$B$7)
																0.00	0.00		R10-N(S10)		MIN(Settings!$B$7,R10+N(U10))	MAX(0,R10+N(U10)-Settings!$B$7)
																0.00	0.00		R11-N(S11)		MIN(Settings!$B$7,R11+N(U11))	MAX(0,R11+N(U11)-Settings!$B$7)
																0.00	0.00		R12-N(S12)		MIN(Settings!$B$7,R12+N(U12))	MAX(0,R12+N(U12)-Settings!$B$7)
																0.00	0.00		R13-N(S13)		MIN(Settings!$B$7,R13+N(U13))	MAX(0,R13+N(U13)-Settings!$B$7)
																0.00	0.00		R14-N(S14)		MIN(Settings!$B$7,R14+N(U14))	MAX(0,R14+N(U14)-Settings!$B$7)
																0.00	0.00		R15-N(S15)		MIN(Settings!$B$7,R15+N(U15))	MAX(0,R15+N(U15)-Settings!$B$7)
																0.00	0.00		R16-N(S16)		MIN(Settings!$B$7,R16+N(U16))	MAX(0,R16+N(U16)-Settings!$B$7)
																0.00	0.00		R17-N(S17)		MIN(Settings!$B$7,R17+N(U17))	MAX(0,R17+N(U17)-Settings!$B$7)
																0.00	0.00		R18-N(S18)		MIN(Settings!$B$7,R18+N(U18))	MAX(0,R18+N(U18)-Settings!$B$7)
																0.00	0.00		R19-N(S19)		MIN(Settings!$B$7,R19+N(U19))	MAX(0,R19+N(U19)-Settings!$B$7)
																0.00	0.00		R20-N(S20)		MIN(Settings!$B$7,R20+N(U20))	MAX(0,R20+N(U20)-Settings!$B$7)
																0.00	0.00		R21-N(S21)		MIN(Settings!$B$7,R21+N(U21))	MAX(0,R21+N(U21)-Settings!$B$7)
																0.00	0.00		R22-N(S22)		MIN(Settings!$B$7,R22+N(U22))	MAX(0,R22+N(U22)-Settings!$B$7)
																0.00	0.00		R23-N(S23)		MIN(Settings!$B$7,R23+N(U23))	MAX(0,R23+N(U23)-Settings!$B$7)
																0.00	0.00		R24-N(S24)		MIN(Settings!$B$7,R24+N(U24))	MAX(0,R24+N(U24)-Settings!$B$7)
																0.00	0.00		R25-N(S25)		MIN(Settings!$B$7,R25+N(U25))	MAX(0,R25+N(U25)-Settings!$B$7)
																0.00	0.00		R26-N(S26)		MIN(Settings!$B$7,R26+N(U26))	MAX(0,R26+N(U26)-Settings!$B$7)
																0.00	0.00		R27-N(S27)		MIN(Settings!$B$7,R27+N(U27))	MAX(0,R27+N(U27)-Settings!$B$7)
																0.00	0.00		R28-N(S28)		MIN(Settings!$B$7,R28+N(U28))	MAX(0,R28+N(U28)-Settings!$B$7)
																0.00	0.00		R29-N(S29)		MIN(Settings!$B$7,R29+N(U29))	MAX(0,R29+N(U29)-Settings!$B$7)
																0.00	0.00		R30-N(S30)		MIN(Settings!$B$7,R30+N(U30))	MAX(0,R30+N(U30)-Settings!$B$7)
																0.00	0.00		R31-N(S31)		MIN(Settings!$B$7,R31+N(U31))	MAX(0,R31+N(U31)-Settings!$B$7)
																0.00	0.00		R32-N(S32)		MIN(Settings!$B$7,R32+N(U32))	MAX(0,R32+N(U32)-Settings!$B$7)
																0.00	0.00		R33-N(S33)		MIN(Settings!$B$7,R33+N(U33))	MAX(0,R33+N(U33)-Settings!$B$7)
																0.00	0.00		R34-N(S34)		MIN(Settings!$B$7,R34+N(U34))	MAX(0,R34+N(U34)-Settings!$B$7)
TOTAL																SUM(Q5:Q34)	SUM(R5:R34)	28,500.00	SUM(T5:T34)	5,000.00	SUM(V5:V34)	SUM(W5:W34)

Months: type the basic salary actually earned (a new hire's first half-month, a resigned employee's last months = 0). Sample: Reyes hired 16 April; Bautista resigned 31 July (prorated).
Yellow cells = you type · blue cells = calculated (do not overwrite) · example rows are fictional — replace them.
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13TH MONTH PAY — DAILY-PAID AND MINIMUM-WAGE EMPLOYEES (days actually paid each month)
Yellow cells = you type · blue cells = calculated (do not overwrite) · example rows are fictional — replace them.

Employee	Daily rate (PHP)	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec	Days paid	Total basic earned	13th month pay	Balance to pay
Mendoza, Rico A.	695.00	26	24	26	25	26	25	27	26	25	26	25	22	303	N(B5)*O5	ROUND(P5/12,2)	Q5
Flores, Joy C.	645.00						20	26	26	25	26	25	22	170	N(B6)*O6	ROUND(P6/12,2)	Q6
														0	N(B7)*O7	ROUND(P7/12,2)	Q7
														0	N(B8)*O8	ROUND(P8/12,2)	Q8
														0	N(B9)*O9	ROUND(P9/12,2)	Q9
														0	N(B10)*O10	ROUND(P10/12,2)	Q10
														0	N(B11)*O11	ROUND(P11/12,2)	Q11
														0	N(B12)*O12	ROUND(P12/12,2)	Q12
														0	N(B13)*O13	ROUND(P13/12,2)	Q13
														0	N(B14)*O14	ROUND(P14/12,2)	Q14
														0	N(B15)*O15	ROUND(P15/12,2)	Q15
														0	N(B16)*O16	ROUND(P16/12,2)	Q16
														0	N(B17)*O17	ROUND(P17/12,2)	Q17
														0	N(B18)*O18	ROUND(P18/12,2)	Q18
														0	N(B19)*O19	ROUND(P19/12,2)	Q19
														0	N(B20)*O20	ROUND(P20/12,2)	Q20
														0	N(B21)*O21	ROUND(P21/12,2)	Q21
														0	N(B22)*O22	ROUND(P22/12,2)	Q22
														0	N(B23)*O23	ROUND(P23/12,2)	Q23
														0	N(B24)*O24	ROUND(P24/12,2)	Q24
TOTAL															SUM(P5:P24)	SUM(Q5:Q24)	SUM(R5:R24)

Daily rate × days actually paid (include paid regular holidays and paid leave). Rates in the sample are illustrative — use your region's current wage order.
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13TH MONTH PAY SLIP
Yellow cells = you type · blue cells = calculated (do not overwrite) · example rows are fictional — replace them.
Employee (choose)	Santos, Maria L.

Employer	Sampaguita Trading (sample)
Year	2026
Total basic salary earned	IFERROR(INDEX('Monthly-paid'!$Q$5:$Q$34,MATCH($B$3,'Monthly-paid'!$A$5:$A$34,0)),0)
13th month pay (÷ 12)	IFERROR(INDEX('Monthly-paid'!$R$5:$R$34,MATCH($B$3,'Monthly-paid'!$A$5:$A$34,0)),0)
Less: advanced earlier	12,500.00
AMOUNT PAID NOW	B8-B9
Tax-exempt part (13th + other benefits up to the ceiling)	IFERROR(INDEX('Monthly-paid'!$V$5:$V$34,MATCH($B$3,'Monthly-paid'!$A$5:$A$34,0)),0)
Pay date	24 December 2026


Received by: ____________________ Date: __________

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