Days are typically not prorated in the computation of 13th month pay, so only complete months are counted. Employee B’s 13th Month Pay: PHP 175,000 / 12 = PHP 14,583.33 Important Additional Details Prorating and Partial Employment: Employees who did not work the entire year are entitled ...
If an organization provides a 14th month pay, double that base pay, and so on. For employees who haven’t rendered services for an entire year or have left the company before the release of the bonus, prorated computation is applied. For example, a worker earning $24,000 per annum will...