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Philippines · Due 24 December 2026

13th month pay computation 2026 — fill it in, print the payslips, pay by 24 December

Enter salaries right on the page — each 13th month pay is computed, printed and ready as an Excel file. Free, no sign-up.

Pay it on or before 24 December 2026. The computation is open below: type each employee's basic salary earned — the 13th month pay is the total ÷ 12, prorated for anyone who joined or left during the year.

13th month pay computation: first page

Start typing right in the document — no sign-up. It stays in this browser; save it to your free Layers account to keep it, open it on your phone and share it.

  1. 1Fill in. Type into the 13th month pay computation right here on the page — no sign-up, nothing to install.
  2. 2Print or download. Print it in one click, or download the Excel file to keep and edit.
  3. 3Send. Print the 13th month payslips for signature and keep a copy for DOLE.
  4. 4Deadline. Pay on or before 24 December 2026; the DOLE 13th month pay report is due by 15 January 2027.

Your numbers

Your 13th month pay for 2026 — computed

Salary, start date, a raise if you had one, and any advance. The total is 1/12 of the basic salary earned January to December.

  1. HR: pay by 24 December 2026 and have the employee sign the acknowledgment receipt — keep it with payroll.
  2. Employee: not paid by 24 December — a written request to HR, then DOLE (SEnA).
  3. Reminders worth setting: 1 December (prepare payroll), 20 December, 24 December.

Rules: 13th month = 1/12 of the basic salary earned within the calendar year (P.D. 851 rules, Sec. 2(a)); due not later than 24 December (Memorandum Order No. 28, 1986); tax-exempt up to ₱90,000 together with other benefits (NIRC Sec. 32(B)(7)(e), R.A. 10963). Allowances not integrated into basic salary are excluded.

What is inside

The Excel file, sheet by sheet

Yellow cells are for you to type, blue cells are calculated. Ordinary formulas, no macros — opens in Excel, Google Sheets and LibreOffice. Licence CC BY 4.0 · © Layers (layers.md).

How to use it

Five steps

  1. 1

    List employees

    Everyone rank-and-file who worked at least one month in 2026, including those who resigned.

  2. 2

    Basic salary earned

    Type the basic pay actually earned each month — zero before hiring or after leaving.

  3. 3

    Deduct unpaid absences

    Leave without pay reduces basic salary earned; paid leave does not.

  4. 4

    Advances

    If you paid half in June, type it — the balance is what you pay in December.

  5. 5

    Pay and report

    Pay by 24 December; keep the payslips; submit the compliance report to DOLE as required.

What people do next

Year-end payroll

Annualized tax and BIR Form 2316 come next — the 13th month pay above ₱90,000 is part of taxable compensation.

Share with your accountant

One folder with payroll, payslips and the DOLE report.

What Layers does with it

Honest status: Works today is live now; Coming is not yet.

01

Fill it in the browser

Type into the computation right on this page — no sign-up. Save it to a free Layers account to keep it.

  • Works today Pages, spreadsheets and documents in the browser

02

The real Excel file

Formulas, checks and print layout in .xlsx — opens in Excel, Google Sheets and LibreOffice.

  • Works today Download as .xlsx

03

Share and work together

One folder for the team: everyone sees the latest version; comments instead of e-mail threads.

  • Works today Drive with shared folders, chat, calls

04

Edit the Excel file in Layers

Open the .xlsx in the Layers spreadsheet editor with formulas, without Microsoft Office.

  • Works today For signed-in users
  • Coming Right on this page, without an account

Questions

How is 13th month pay computed?

Total basic salary earned from January to December ÷ 12 (P.D. No. 851). An employee who earned ₱300,000 basic in 2026 gets ₱25,000.

How do I compute it for an employee who worked only 6 months?

Add the basic salary earned in those months and divide by 12: ₱18,000 × 6 = ₱108,000 ÷ 12 = ₱9,000.

Is 13th month pay taxable?

It is tax-exempt together with other benefits up to ₱90,000 a year (NIRC as amended by the TRAIN law). Only the excess is taxable. Proposals to raise the ceiling were not law as of October 2026 — check BIR before you compute.

Can I still receive 13th month pay after resignation?

Yes. An employee who resigned or was separated during the year gets 13th month pay in proportion to the basic salary earned up to the last day (P.D. No. 851 rules) — usually released with the final pay.

When is the deadline?

On or before 24 December each year. Employers may pay half before the school opening in June and the rest by 24 December.

What is included in basic salary?

Basic pay actually earned, including paid leave. Overtime, night differential, holiday premium, allowances and cash conversion of unused leave are usually excluded unless your company treats them as basic pay.

More free Excel templates

Keep it, share it, open it on your phone

The template and the editor are free. Layers is free for teams of up to 20 people.

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