P.D. 851

13th-month pay in the Philippines

Rank-and-file employees generally receive 13th-month pay of at least 1/12 of basic salary earned in the calendar year.

Who

Rank-and-file employees, subject to guideline exclusions.

At least 1/12 of total basic salary earned in the calendar year.

Generally on or before 24 December per the Revised Guidelines — confirm current DOLE notes.

Last reviewed November 9, 2026. Laws, rules and Bar Bulletins change; if a source above has been amended or superseded, the official text controls.

Managers excluded?

Classic guidelines exclude managerial employees — verify current text.

Pro-rate?

Yes if the employee worked part of the year.

ocoai?

Thirteenth-month line in the labor calculator.

Art. 298–299 formulas for redundancy, retrenchment and disease.

Five days SIL after one year of service; commutation and exclusions.

Sec. 84 6% rate and Sec. 86 deductions — confirm consolidated text.