13th Month Pay 2026 — DOLE Reminds Employers To Pay Workers on or Before December 24
13TH MONTH PAY 2026 – Private sector employers have until Thursday, December 24, 2026 to release the 13th month pay of their rank-and-file workers, and no company will be allowed to skip or delay it, the Department of Labor and Employment (DOLE) said.
The reminder came through Labor Advisory No. 21, Series of 2026, which Labor Secretary Francis Tolentino signed on November 6, the Daily Tribune reported. The guidelines were issued under Article 5 of the Labor Code and Presidential Decree No. 851, the 1975 law that created the mandatory benefit.
“The 13th month pay shall be paid to rank-and-file employees in the private sector, regardless of their position, designation, or employment status, and irrespective of the method by which their wages are paid, provided that they have worked for at least (1) month during the calendar year,” the advisory stated.
Who Are Entitled to the 13th Month Pay?
Under the DOLE guidelines, the benefit covers rank-and-file private sector employees who have worked for at least one month in 2026. This includes:
- Workers paid on a piece-rate basis
- Employees receiving a fixed or guaranteed wage plus commission
- Employees with multiple employers
- Workers who resigned or were terminated before the payout
- Employees who went on maternity leave and received salary differential
How To Compute Your 13th Month Pay
The minimum 13th month pay is one-twelfth (1/12) of the total basic salary an employee earned within the calendar year. In simple terms:
13th Month Pay = Total Basic Salary Earned in 2026 ÷ 12
Based on a copy of the advisory published by Kuryente News, “basic salary” covers all earnings paid by the employer for services rendered. It does not include allowances and benefits that are not part of the regular salary, such as:
- Cash conversion of unused vacation and sick leave credits
- Overtime pay and premium pay
- Night shift differential and holiday pay
- Cost of living allowance (COLA)
These may only be counted if they are treated as part of the basic salary under an individual or collective agreement, company practice or policy. The advisory gives this example: an employee whose total basic salary from January to December 2026 is ₱120,000 is entitled to a 13th month pay of ₱10,000.
Here are a few more sample computations using the same 1/12 formula:
| Monthly Basic Salary | Months Worked in 2026 | Total Basic Salary | 13th Month Pay |
|---|---|---|---|
| ₱10,000 | 12 | ₱120,000 | ₱10,000 |
| ₱15,000 | 6 (resigned in June) | ₱90,000 | ₱7,500 |
| ₱20,000 | 12 | ₱240,000 | ₱20,000 |
| ₱25,000 | 4 (hired in September) | ₱100,000 | ₱8,333.33 |
Workers who resigned or were separated before December 24 will get a prorated amount, counted from the date they started working up to the date of their resignation or termination.
No Exemption, No Deferment
DOLE said no request or application for exemption from paying the 13th month pay, or for deferring its payment, will be accepted. The agency added that the mandatory benefit is separate from any extra bonuses given under company policies, employment contracts or collective bargaining agreements.
After the payout, employers must report their compliance through the DOLE Online Compliance Portal at reports.dole.gov.ph not later than January 15, 2027. The DOLE regional, field or provincial office with jurisdiction over the workplace will monitor compliance.
Employees who believe their 13th month pay was wrongly computed or withheld may seek help from the DOLE regional office that covers their workplace.
Have you read about the DOLE Sagip-Trabaho Program 2026 and the SSS Salary Loan 2026 guide?
