The 13th-month pay is a government-mandated employee benefit in the Philippines, defined to be one-twelfth of an employee's basic salary within a whole calendar year.The "basic salary" includes all earnings of an employee but may not include profit-sharing payments, cost-of-living allowances, and other monetary benefits not included in the regular pay of the employee.The 13th-month pay is under the Presidential Decree No. 851, and it covers all employers except distressed employers, the government, employers of household helpers, commission-based profit employers, and task-based profit employers.
