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ProjectsTasks, sprints and milestones PagesDocs and knowledge base FormsSurveys, quizzes, booking FlowProcesses and mockupsPhilippines · Due 24 December 2026
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 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) | 66 | |
| 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 | - | ||
| 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 | - | ||||||
| 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 | - | |
| 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 | - | ||||||||
| - | - | - | - | - | ||||||||||||||||||
| - | - | - | - | - | ||||||||||||||||||
| 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 | |||||
| - | - | - | - | ||||||||||||||
| - | - | - | - | ||||||||||||||
| 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. |
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.
Your numbers
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.
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
Basic salary earned each month, unpaid absences, total ÷ 12, advance paid in June, balance to pay.
Daily rate × days actually paid each month ÷ 12 — for minimum-wage and daily workers.
13th month + other benefits up to ₱90,000 tax-exempt; the excess flagged as taxable.
Choose an employee — the 13th month pay slip is ready to print and sign.
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
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Everyone rank-and-file who worked at least one month in 2026, including those who resigned.
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Type the basic pay actually earned each month — zero before hiring or after leaving.
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Leave without pay reduces basic salary earned; paid leave does not.
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If you paid half in June, type it — the balance is what you pay in December.
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Pay by 24 December; keep the payslips; submit the compliance report to DOLE as required.
What people do next
Annualized tax and BIR Form 2316 come next — the 13th month pay above ₱90,000 is part of taxable compensation.
One folder with payroll, payslips and the DOLE report.
Honest status: Works today is live now; Coming is not yet.
01
Type into the computation right on this page — no sign-up. Save it to a free Layers account to keep it.
02
Formulas, checks and print layout in .xlsx — opens in Excel, Google Sheets and LibreOffice.
03
One folder for the team: everyone sees the latest version; comments instead of e-mail threads.
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Open the .xlsx in the Layers spreadsheet editor with formulas, without Microsoft Office.
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.
Add the basic salary earned in those months and divide by 12: ₱18,000 × 6 = ₱108,000 ÷ 12 = ₱9,000.
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.
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.
On or before 24 December each year. Employers may pay half before the school opening in June and the rest by 24 December.
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
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