Under Republic Act No. 10963, thirteenth-month pay and other equivalent benefits are tax-exempt up to a total of ₱90,000.00.
What is the maximum tax-exempt limit for the thirteenth-month pay and other benefits? Read More »
Presidential Decree No. 851 strictly prohibits payment deferments and requires employers to submit an online compliance report by January 15.
The Supreme Court ruled that commissions are excluded from basic salary for thirteenth-month computations under Presidential Decree No. 851.
What is the definition of basic pay for purposes of computing the 13th month pay? Read More »
Presidential Decree No. 851 entitles employees working for multiple private firms to thirteenth-month pay from all their respective employers.
Are employees with multiple employers entitled to thirteenth-month pay from all of them? Read More »
Under Presidential Decree No. 851, separated or resigned employees remain legally entitled to their proportionate thirteenth-month pay.
Is a resigned or separated employee still entitled to thirteenth-month pay? Read More »
A resigned employee’s thirteenth-month pay is computed proportionately based on months worked prior to separation under Presidential Decree No. 851.
Under Republic Act No. 11210, salary differentials received during maternity leave are included in computing an employee’s thirteenth-month pay.
How is thirteenth-month pay computed for a female employee who was on maternity leave? Read More »
Under Presidential Decree No. 851, basic salary includes all regular remunerations paid by an employer for an employee’s standard services.
What constitutes “basic salary” for computing the thirteenth-month pay? Read More »
Presidential Decree No. 851 explicitly excludes allowances, overtime pay, and unused leave conversions from the thirteenth-month basic salary computation.
What items are explicitly excluded from the “basic salary” computation? Read More »
Excluded benefits may be included in thirteenth-month computations under Presidential Decree No. 851 if established by consistent company policy.
