| 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) | 47 | |
| 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. | ||
| © Layers (layers.md) · CC BY 4.0 · Free template. Check figures against your own rules and advisers. |
| 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 | 300,000.00 | 25,000.00 | 12,500.00 | 12,500.00 | 25,000.00 | 0.00 | ||
| 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 | 153,000.00 | 12,750.00 | 12,750.00 | 12,750.00 | 0.00 | ||||||
| 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 | 382,545.45 | 31,878.79 | 16,000.00 | 15,878.79 | 31,878.79 | 0.00 | |
| 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 | 1,440,000.00 | 120,000.00 | 120,000.00 | 5,000.00 | 90,000.00 | 35,000.00 | ||
| Bautista, Liza R. | 21,000.00 | 2023-09-01 | 21,000 | 21,000 | 21,000 | 21,000 | 21,000 | 21,000 | 21,000 | 147,000.00 | 12,250.00 | 12,250.00 | 12,250.00 | 0.00 | ||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| 0.00 | 0.00 | - | 0.00 | 0.00 | ||||||||||||||||||
| TOTAL | 2,422,545.45 | 201,878.79 | 28,500.00 | 173,378.79 | 5,000.00 | 171,878.79 | 35,000.00 | |||||||||||||||
| 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. | ||||||||||||||||||||||
| © Layers (layers.md) · CC BY 4.0 · Free template. Check figures against your own rules and advisers. |
| 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 | 210,585.00 | 17,548.75 | 17,548.75 |
| Flores, Joy C. | 645.00 | 20 | 26 | 26 | 25 | 26 | 25 | 22 | 170 | 109,650.00 | 9,137.50 | 9,137.50 | |||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| 0 | 0.00 | 0.00 | 0.00 | ||||||||||||||
| TOTAL | 320,235.00 | 26,686.25 | 26,686.25 | ||||||||||||||
| 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. | |||||||||||||||||
| © Layers (layers.md) · CC BY 4.0 · Free template. Check figures against your own rules and advisers. |
| 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 | 300,000.00 | ||||
| 13th month pay (÷ 12) | 25,000.00 | ||||
| Less: advanced earlier | 12,500.00 | ||||
| AMOUNT PAID NOW | 12,500.00 | ||||
| Tax-exempt part (13th + other benefits up to the ceiling) | 25,000.00 | ||||
| Pay date | 24 December 2026 | ||||
| Received by: ____________________ Date: __________ | |||||
| © Layers (layers.md) · CC BY 4.0 · Free template. Check figures against your own rules and advisers. |