About Philippine 13th Month Pay & BIR Tax Calculator
Comprehensive Philippine payroll calculator. Compute your mandatory 13th month pay under DOLE Presidential Decree No. 851, apply the Republic Act 10963 (TRAIN Law) ₱90,000 tax exemption ceiling, and calculate monthly net take-home salary with BIR graduated income tax, SSS, PhilHealth, and Pag-IBIG contributions.
Key Capabilities & Features
- Official DOLE Presidential Decree No. 851 prorated 13th month pay formula
- Republic Act 10963 (TRAIN Law) ₱90,000 annual bonus tax-exemption threshold
- Updated 2024/2025 SSS, PhilHealth (5%), and Pag-IBIG statutory contributions
- Graduated BIR personal income withholding tax brackets (0% to 35%)
- Itemized monthly and annual net take-home earnings summary
How to Use Philippine 13th Month Pay & BIR Tax Calculator
Enter Monthly Basic Salary
Input your monthly basic pay in Philippine Pesos (₱) and months worked during the calendar year.
Review 13th Month Computation
Inspect prorated 13th month bonus, exempt amount, and any taxable excess over ₱90,000.
Inspect Net Take-Home Pay
View monthly deductions for SSS, PhilHealth, Pag-IBIG, and BIR withholding tax.
Privacy & In-Browser Execution Guarantee
100% private and confidential. Your Philippine compensation details are calculated in your browser with zero server tracking.
Frequently Asked Questions
Is 13th month pay mandatory in the Philippines?
Yes. Presidential Decree No. 851 mandates all employers to pay rank-and-file employees their 13th month pay on or before December 24 each year, provided they have rendered at least one month of service.
How much of the 13th month pay is tax-exempt?
Under the TRAIN Law (RA 10963), 13th month pay and other benefits up to ₱90,000 per calendar year are completely exempt from income tax. Only the excess over ₱90,000 is added to taxable gross income.