Pay examples and graphics for publications
TaxCalculator.com.ph
Prepared 13 October 2026

Reviewed by Cherry De Vega, Bookkeeping and Compliance Reviewer. Approval confirmed by Aditya Aman on 13 October 2026; the actual review date was not supplied.

What is included

- Salary history: six months at ₱30,000 and six at ₱36,000 gives ₱33,000 in minimum gross 13th-month pay under the example’s conditions.
- Shared bonus limit: ₱80,000 in 13th-month pay plus another eligible ₱30,000 bonus leaves ₱20,000 in taxable income above the shared ₱90,000 limit. This is not a ₱20,000 tax bill.
- Cebu October wage change: eleven ordinary paid days at ₱540 and two at ₱582 give ₱7,104 before deductions, ₱84 more than the old rate for all thirteen days.

Each graphic has wide and portrait versions: 6 PNGs and 6 editable SVGs. The Inter font licence is included at licenses/Inter-OFL.txt.

Calculation tables:
- bonus-scenarios.csv: Six 13th-month pay and bonus-tax examples, with assumptions and source links.
- cebu-scenarios.csv: Six wage examples covering both wage classes and three periods, with assumptions and source references.

About the examples

All employee situations are constructed examples. No real employee payslips or participant responses are included, and no survey findings are claimed.

The salary examples apply to covered private-sector rank-and-file employees and calculate the statutory minimum from recorded basic pay. Company policy or an agreement can provide more. Maternity examples require the correct treatment of employer-paid salary differential and SSS benefits.

The bonus-tax examples assume that the stated other bonus belongs in the shared tax-free limit. Benefits with a separate exemption must be assessed separately. Annual tax changes in the table are not necessarily the amount withheld on a particular payday; combined after-tax benefits are not net 13th-month pay alone.

The Cebu examples assume a daily-paid employee covered by the relevant wage class, with eight-hour ordinary workdays Monday to Saturday, no absences and no holidays, overtime or other extra pay. They calculate gross basic pay before deductions. They do not predict bank deposits. An employer’s payday can differ from the earnings period shown. Employer coverage, exemptions and applicable local holidays must be checked for an actual employee.

Blank calculation fields mean the value was not supplied or calculated. They do not mean zero.

Credit and reuse

These original graphics were prepared for news coverage. Please credit TaxCalculator.com.ph. A source link is appreciated and remains at the publication’s discretion:
https://taxcalculator.com.ph/press/13th-month-pay-after-a-raise
https://taxcalculator.com.ph/calculators/13th-month-pay

Suggested credit: Graphic: TaxCalculator.com.ph

When resizing or adapting a graphic, keep its assumptions and source note readable. Do not present the examples as actual payslips, research findings or proof of payroll errors. Do not imply DOLE, BIR or another regulator has approved the graphics.

Government sources are linked below, not bundled. This package does not grant permission to reproduce government documents. The DOLE handbook carries its own rights notice, including permission requirements for commercial reproduction. No redistribution licence was verified for the BIR PDFs.

Official sources

DOLE: Handbook on Workers Statutory Monetary Benefits, 2024 edition, chapter 13 (printed pages 40–43; PDF pages 50–53)
https://nwpc.dole.gov.ph/wp-content/uploads/2024/11/Workers-Statutory-Monetary-Benefits-Handbook-2024-Edition.pdf

NWPC: Region VII current minimum wage rates and effectivity date
https://nwpc.dole.gov.ph/region-vii/

NWPC: signed Wage Order No. ROVII-27
https://nwpc.dole.gov.ph/wp-content/uploads/2026/09/Wage-Order-No.-ROVII-27.pdf

NWPC: September 29, 2026 wage increase announcement
https://nwpc.dole.gov.ph/central-visayas-workers-set-to-receive-%E2%82%B142-minimum-wage-increase-wage-review-in-other-regions-ongoing/

BIR: Revenue Regulations No. 8-2018 (use the 2023-onward annual income-tax table)
https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%208-2018.pdf

BIR: Revenue Regulations No. 11-2018 (shared 13th-month and other-benefit exclusion; older small-benefit limits have been amended)
https://bir-cdn.bir.gov.ph/local/pdf/RR%20No.%2011-2018.pdf

BIR: Revenue Regulations No. 29-2025 (updated small-benefit limits; benefit classification affects which amounts enter the shared limit)
https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%2029-2025.pdf

SSS: Maternity Benefit
https://www.sss.gov.ph/maternity-benefit/

The 2026 national holiday proclamation used as a base calendar check, hosted by NIA (local and later declarations still need separate checking)
https://omcrs.nia.gov.ph/?q=system/files/mc/2025_089.pdf
