In Labor Advisory 8, Labor Secretary Silvestre Bello III released the guidelines using the basic wage in Metro Manila, which is at PHP537.
Under the law, the 13th-month pay shall not be less than one-twelfth (1/12) of the total basic salary earned by an employee within a calendar year.
“Total basic salary earned during the year (12 months) = proportionate 13th-month pay,” it said.
Using the basic wage in the National Capital Region at PHP537 per day and a six-day workweek or an equivalent Monthly Basic Salary of PHP14,006.75 (PHP537.00*313/12 months) :
January no absence PHP14,006.75
February no absence PHP14,006.75
March no absence PHP14.006.75
April company shutdown No salary
May company shutdown No salary
June 5 days leave with pay PHP14,006.75
July company shutdown No salary
August company shutdown No salary
September 10 days leave w/o pay PHP8,836.75
October no absence PHP14,006.75
November 1 day leave w/o pay PHP13,469.75
December no absence PHP14,006.75
Total basic salary earned for the year PHPP106,147.00
PHP106,147.00 (12 months) = PHP8,845.58 is the proportionate 13th-month pay.
“The minimum amount shall be given without prejudice to existing company practice or policy, employment contract or collective bargaining agreement (CBA), if any,” the DOLE said.
Private-sector employers are required under Presidential Decree 851 to pay their rank-and-file employees their 13th-month pay.
On the other hand, employers are required to make a report of their compliance online through the DOLE Establishment Report System at reports.dole.gov.ph, not later than January 15 of the following year.