I. Introduction

In the Philippines, 13th month pay is a statutory monetary benefit granted to rank-and-file employees. It is separate from maternity leave benefits, salary differential, bonuses, incentives, and other company-granted benefits.

A common question arises when an employee goes on maternity leave during the year:

Should the maternity leave period be included in computing 13th month pay?

The practical answer is:

Only basic salary actually earned from the employer during the calendar year is generally included in the 13th month pay computation. Periods when the employee is on maternity leave and not receiving basic salary from the employer are generally excluded, unless company policy, contract, collective bargaining agreement, or employer practice provides a more favorable rule.

This means maternity leave does not automatically disqualify an employee from receiving 13th month pay. However, the amount may be proportionately reduced if the employee did not earn basic salary from the employer for part of the year because she was on maternity leave.

II. Basic Rule on 13th Month Pay

The general formula is:

13th Month Pay = Total Basic Salary Earned During the Calendar Year ÷ 12

The key phrase is basic salary earned.

For employees who worked the entire year and received basic salary for all twelve months, the 13th month pay is usually equivalent to one month’s basic salary.

For employees who worked only part of the year, were on unpaid leave, resigned, were hired mid-year, or had periods not counted as basic salary, the 13th month pay is proportionate.

III. What Is Included in Basic Salary

For purposes of 13th month pay, “basic salary” generally refers to the regular wage or salary paid by the employer for services rendered.

Usually included:

regular monthly salary;
daily wage for days actually worked;
paid regular working days;
paid holidays if treated as part of basic wage;
paid leave converted or treated as salary, depending on company policy;
salary actually paid by the employer as basic pay.

The important test is whether the amount is part of the employee’s basic wage or salary.

IV. What Is Generally Excluded

The following are generally excluded from 13th month pay computation unless company policy or contract provides otherwise:

maternity benefit paid by the Social Security System;
salary differential, depending on treatment and company policy;
overtime pay;
night shift differential;
holiday premium;
rest day premium;
commissions not treated as part of basic salary;
allowances not integrated into basic salary;
cost-of-living allowance, if separately treated;
profit-sharing payments;
bonuses;
cash gifts;
unused leave conversion, if not treated as basic salary;
reimbursement of expenses;
transportation, meal, communication, or representation allowances;
unpaid leave days;
absences without pay.

The specific treatment may depend on payroll structure, employment contract, company policy, CBA, and established practice.

V. Maternity Leave and 13th Month Pay

Maternity leave is a statutory benefit. A female employee who qualifies is entitled to maternity leave benefits under Philippine law. However, maternity leave benefit is not the same as basic salary for services rendered.

During maternity leave, the employee is not performing work. The amount she receives may come from:

SSS maternity benefit;
employer-paid salary differential, if applicable;
company maternity pay supplement, if any;
continued salary under a more favorable company policy.

For 13th month pay purposes, the decisive question is:

Was the employee paid basic salary by the employer during the maternity leave period?

If yes, it may be included.

If no, the period is generally excluded from the total basic salary earned.

VI. Does Maternity Leave Reduce 13th Month Pay?

It may reduce the amount, but not because maternity leave is a penalty. The reduction happens because 13th month pay is based on actual basic salary earned during the calendar year.

If the employee received basic salary for only part of the year, the 13th month pay is computed only on that salary.

Example:

An employee earns ₱30,000 per month. She worked and earned basic salary for 9 months. She was on maternity leave for 3 months and received no basic salary from the employer during that period.

Computation:

₱30,000 × 9 months = ₱270,000 total basic salary earned

₱270,000 ÷ 12 = ₱22,500

Her 13th month pay is ₱22,500.

This is proportionate 13th month pay.

VII. Maternity Leave Does Not Remove the Right to 13th Month Pay

A pregnant employee or employee on maternity leave remains an employee. She does not lose her entitlement to 13th month pay merely because she took maternity leave.

The benefit is computed based on actual basic salary earned for the year.

Thus:

if she worked part of the year, she receives proportionate 13th month pay;
if she worked the whole year except maternity leave, she receives 13th month pay based on the months with basic salary;
if the employer paid full salary during maternity leave as basic salary, the computation may include those months;
if company policy grants full 13th month pay despite maternity leave, the more favorable company policy applies.

VIII. SSS Maternity Benefit and 13th Month Pay

The SSS maternity benefit is a social security benefit. It is not ordinary salary paid for services rendered.

As a general rule, SSS maternity benefit is not included in the 13th month pay computation because it is not basic salary from the employer.

Example:

Monthly salary: ₱25,000 Basic salary earned from January to August: ₱200,000 Maternity benefit received from SSS: ₱70,000 No basic salary from employer during maternity leave

Computation:

₱200,000 ÷ 12 = ₱16,666.67

The SSS maternity benefit is not added to the basic salary earned for 13th month pay purposes.

IX. Salary Differential and 13th Month Pay

Under the expanded maternity leave law, covered employers may be required to pay salary differential in certain cases. Salary differential generally refers to the difference between the full salary of the employee and the SSS maternity benefit, subject to exemptions and conditions.

The treatment of salary differential in 13th month pay computation can be a practical issue.

The conservative payroll approach is to ask:

Is the salary differential treated by law, policy, payroll practice, or contract as part of basic salary?

Possible approaches:

A. Excluded Approach

Some employers treat salary differential as a statutory maternity-related benefit, not as basic salary for services rendered. Under this approach, it is excluded from 13th month pay computation.

B. Included Approach

Some employers include salary differential in the computation, especially where it is processed as wage continuation, company policy is more favorable, or the employer treats it as part of salary.

C. More Favorable Policy Approach

If the employer has a policy, contract, CBA, or consistent practice of including salary differential in 13th month pay computation, the employer should follow that more favorable practice.

Because this issue may depend on payroll treatment and applicable company policy, employees should check the payslip, maternity benefit computation, employee handbook, CBA, and HR advisory.

X. Full Salary Continuation During Maternity Leave

Some employers voluntarily continue paying the employee’s full salary during maternity leave, then later recover, offset, or account for the SSS maternity benefit.

If the employee continues to receive her regular basic salary from the employer during maternity leave, the employer’s own payroll treatment becomes important.

If the amount is treated as regular basic salary, it may be included in 13th month pay.

If the amount is treated as maternity benefit advance, SSS reimbursement, or statutory benefit, it may be excluded.

The payslip classification matters.

XI. Formula for Employees With Maternity Leave

The general formula is:

13th Month Pay = Total Basic Salary Actually Earned from Employer During the Calendar Year ÷ 12

Where:

Total Basic Salary Earned = Basic salary for months or days actually paid as salary

Not included unless company policy provides otherwise:

SSS maternity benefit;
unpaid maternity leave period;
non-salary maternity-related benefits;
allowances and premiums excluded under the usual rules.

XII. Monthly-Paid Employee Example

Employee A earns ₱30,000 per month.

She worked from January to June. She went on maternity leave from July to September. She returned from October to December. During maternity leave, she received SSS maternity benefit but no employer-paid basic salary.

Basic salary earned:

January to June: ₱30,000 × 6 = ₱180,000 October to December: ₱30,000 × 3 = ₱90,000

Total basic salary earned: ₱270,000

13th month pay:

₱270,000 ÷ 12 = ₱22,500

Employee A’s 13th month pay is ₱22,500.

XIII. Monthly-Paid Employee With Salary Differential Example

Employee B earns ₱40,000 per month.

She worked for 9 months and was on maternity leave for 3 months.

For the 3-month maternity leave period, she received SSS maternity benefit plus employer-paid salary differential.

If the employer excludes salary differential:

Basic salary earned: ₱40,000 × 9 = ₱360,000 13th month pay: ₱360,000 ÷ 12 = ₱30,000

If the employer includes salary differential and treats it as basic salary:

Assume salary differential paid was ₱50,000 total. Basic salary for computation: ₱360,000 + ₱50,000 = ₱410,000 13th month pay: ₱410,000 ÷ 12 = ₱34,166.67

The correct treatment depends on the applicable rule, policy, contract, CBA, or payroll treatment.

XIV. Daily-Paid Employee Example

Employee C earns ₱800 per day.

She worked 220 paid days during the calendar year. She was on maternity leave for part of the year and did not receive basic pay from the employer during that period.

Total basic salary earned:

₱800 × 220 = ₱176,000

13th month pay:

₱176,000 ÷ 12 = ₱14,666.67

Employee C’s 13th month pay is ₱14,666.67.

XV. Employee With Paid Leaves Before or After Maternity Leave

If the employee used paid leave credits before or after maternity leave, the treatment depends on whether those leave days were paid as basic salary.

Example:

Employee D earns ₱35,000 per month. She worked 8 months. She was on maternity leave for 3 months. She used 1 month of paid leave credits, paid as salary.

Basic salary earned:

₱35,000 × 9 paid months = ₱315,000

13th month pay:

₱315,000 ÷ 12 = ₱26,250

Paid leave counted because it was paid as salary.

XVI. Extended Maternity Leave Without Pay

Under Philippine maternity leave rules, there may be an option for additional maternity leave without pay, subject to legal conditions.

If the employee takes extended maternity leave without pay, that unpaid period is generally excluded from the 13th month pay computation.

Example:

Monthly salary: ₱30,000 Basic salary earned for 8 months only Maternity leave and extended unpaid leave: 4 months

Total basic salary earned:

₱30,000 × 8 = ₱240,000

13th month pay:

₱240,000 ÷ 12 = ₱20,000

XVII. Miscarriage, Emergency Termination of Pregnancy, and 13th Month Pay

Maternity leave benefits may apply not only to childbirth but also to miscarriage or emergency termination of pregnancy, depending on the applicable law and conditions.

For 13th month pay, the same principle applies:

include basic salary actually earned from the employer;
exclude periods without basic salary;
exclude SSS maternity benefit unless a more favorable policy treats it otherwise;
apply company policy, CBA, or contract if more favorable.

XVIII. Solo Parent Maternity Leave and 13th Month Pay

A qualified solo parent may receive additional maternity leave benefits under applicable law. For 13th month pay, the treatment remains anchored on basic salary earned.

If the additional period is paid as basic salary by the employer, it may be included. If the period is unpaid or covered by statutory benefit rather than basic salary, it may be excluded.

XIX. Resignation After Maternity Leave

An employee who resigns after maternity leave may still be entitled to proportionate 13th month pay based on the basic salary earned during the year up to the date of separation.

Example:

Employee E earns ₱28,000 per month. She worked January to May. She went on maternity leave June to August. She resigned effective September. No basic salary was paid during maternity leave.

Basic salary earned:

₱28,000 × 5 = ₱140,000

13th month pay:

₱140,000 ÷ 12 = ₱11,666.67

This should generally be included in final pay, subject to lawful deductions and proper clearance procedures.

XX. Termination During or After Maternity Leave

An employee cannot be lawfully dismissed merely because of pregnancy, childbirth, or maternity leave. Termination connected to pregnancy or maternity may raise serious labor-law issues.

If employment is lawfully terminated for an authorized or just cause, the employee may still be entitled to proportionate 13th month pay based on basic salary earned during the calendar year before separation.

If termination is illegal or discriminatory, the employee may have claims beyond 13th month pay, including reinstatement, back wages, damages, or other remedies depending on the case.

XXI. Maternity Leave Is Not an Absence Without Leave

Maternity leave is a statutory leave, not an unauthorized absence. An employee on approved maternity leave should not be treated as absent without leave.

However, for 13th month pay computation, the issue is not whether the leave is authorized. The issue is whether the employee earned basic salary during that period.

Thus, maternity leave may be legally protected but still not counted as basic salary time if no basic salary was paid.

XXII. Company Policy May Be More Favorable

Employers may grant more benefits than the legal minimum.

A company may lawfully provide that:

maternity leave months are counted for full 13th month pay;
salary differential is included;
full 13th month pay is granted regardless of maternity leave;
employees on statutory leave receive no reduction;
maternity leave is treated as paid service for 13th month purposes.

If a company policy, CBA, employment contract, or long-standing practice is more favorable to employees, the employer should generally follow it.

The law sets the floor, not the ceiling.

XXIII. CBA or Employment Contract Rules

For unionized employees, the collective bargaining agreement may provide rules on 13th month pay, maternity benefits, paid leave, salary differential, and bonuses.

For managerial, supervisory, or rank-and-file employees with individual contracts, the contract may also provide more favorable terms.

Common clauses include:

guaranteed full 13th month pay;
inclusion of paid statutory leaves;
inclusion of maternity salary differential;
bonus based on gross compensation instead of basic salary;
pro-rating rules for unpaid leave;
special maternity assistance.

The contract or CBA should be checked before applying only the minimum statutory formula.

XXIV. Distinguishing 13th Month Pay from Christmas Bonus

13th month pay is mandatory for covered rank-and-file employees.

A Christmas bonus is generally voluntary unless made obligatory by contract, CBA, policy, or established company practice.

The employer may have different rules for:

statutory 13th month pay;
Christmas bonus;
performance bonus;
attendance bonus;
productivity incentive;
loyalty bonus;
discretionary cash gift.

An employee on maternity leave may receive different treatment for each benefit depending on the governing rule.

XXV. Rank-and-File Employees

The statutory 13th month pay requirement generally applies to rank-and-file employees regardless of designation, employment status, or method of wage payment, provided they meet the applicable coverage requirements.

Rank-and-file employees may include:

regular employees;
probationary employees;
project employees;
seasonal employees;
fixed-term employees;
part-time employees;
daily-paid employees;
piece-rate employees, where covered.

Maternity leave does not remove rank-and-file status.

XXVI. Managerial Employees

The statutory 13th month pay law generally covers rank-and-file employees. Managerial employees may not be covered by the statutory minimum, depending on their actual duties and authority.

However, managerial employees may still receive 13th month pay or equivalent benefits if granted by:

company policy;
employment contract;
CBA where applicable;
established practice;
executive compensation plan.

For managerial employees on maternity leave, the computation depends heavily on contract and company policy.

XXVII. Probationary Employees on Maternity Leave

A probationary employee who qualifies for maternity leave and has earned basic salary during the year may also be entitled to proportionate 13th month pay if covered.

Example:

Employee F earns ₱20,000 per month. She was hired in March. She worked March to June. She went on maternity leave July to September. She returned October to December.

Basic salary earned:

March to June: ₱20,000 × 4 = ₱80,000 October to December: ₱20,000 × 3 = ₱60,000

Total: ₱140,000

13th month pay:

₱140,000 ÷ 12 = ₱11,666.67

XXVIII. Part-Time Employees

Part-time employees may be entitled to proportionate 13th month pay based on total basic salary earned.

Example:

Employee G earns ₱12,000 per month as a part-time employee. She earned basic salary for 7 months and was on maternity leave for part of the year.

Total basic salary earned:

₱12,000 × 7 = ₱84,000

13th month pay:

₱84,000 ÷ 12 = ₱7,000

XXIX. Piece-Rate Employees

Piece-rate or output-based employees may be entitled to 13th month pay depending on coverage and the nature of their compensation.

The computation generally uses total earnings treated as basic wage during the year divided by 12.

If the employee had maternity leave periods with no output and no basic wage, those periods do not generate basic salary for 13th month purposes unless company policy provides otherwise.

XXX. Household Workers

Kasambahays are subject to special labor protections, including statutory benefits. Where 13th month pay applies, computation is based on the applicable wage actually earned.

If a household worker goes on maternity leave, the same basic principle applies: compute based on wage or salary actually earned during the year, subject to applicable rules and any more favorable arrangement.

XXXI. Minimum Amount and Pro-Rating

There is no requirement that every employee must receive a full month’s salary as 13th month pay if the employee did not earn salary for the full year.

The statutory formula is annual basic salary earned divided by 12.

This automatically produces a proportionate amount.

Thus, an employee with maternity leave may receive less than one full monthly salary if she did not receive basic salary for all twelve months.

XXXII. Deadline for Payment

13th month pay must generally be paid not later than the statutory deadline in December. Employers may also pay half earlier and the balance later, depending on company practice, provided the legal deadline is met.

For resigned, separated, or terminated employees, proportionate 13th month pay is usually included in final pay.

Employees on maternity leave during the payment date should still receive the 13th month pay due to them. The employer should not withhold it merely because the employee is on leave.

XXXIII. Payslip and Payroll Documentation

Employees should review payslips to determine:

monthly basic salary;
maternity benefit classification;
salary differential classification;
unpaid leave deductions;
paid leave credits;
allowances;
overtime and premiums;
tax treatment;
13th month pay computation;
final pay computation, if separated.

Employers should document computations clearly to avoid disputes.

XXXIV. Common Payroll Mistakes

Common errors include:

completely denying 13th month pay because the employee took maternity leave;
treating maternity leave as AWOL;
including all allowances without checking whether they are part of basic salary;
excluding actual basic salary paid during maternity leave;
including SSS maternity benefit as if it were employer-paid salary;
failing to apply a more favorable company policy;
failing to pay proportionate 13th month pay after resignation;
deducting maternity leave months twice;
computing based only on the latest salary instead of total basic salary earned;
failing to explain the computation.

The correct approach is to compute from actual basic salary earned during the calendar year.

XXXV. Sample Computation Table

Situation	Monthly Basic Salary	Months With Basic Salary	Total Basic Salary Earned	13th Month Pay
Full year worked	₱30,000	12	₱360,000	₱30,000
3 months maternity leave, no basic salary	₱30,000	9	₱270,000	₱22,500
4 months unpaid leave/maternity-related absence	₱25,000	8	₱200,000	₱16,666.67
Hired mid-year, then maternity leave	₱20,000	6	₱120,000	₱10,000
Resigned after 5 paid months	₱28,000	5	₱140,000	₱11,666.67

XXXVI. Detailed Sample: With Raise During the Year

Employee H had the following salary:

January to June: ₱25,000 per month July to December: ₱30,000 per month

She was on maternity leave in September and October and did not receive basic salary from the employer during those two months.

Basic salary earned:

January to June: ₱25,000 × 6 = ₱150,000 July to August: ₱30,000 × 2 = ₱60,000 November to December: ₱30,000 × 2 = ₱60,000

Total basic salary earned:

₱150,000 + ₱60,000 + ₱60,000 = ₱270,000

13th month pay:

₱270,000 ÷ 12 = ₱22,500

The computation uses actual basic salary earned, not simply the latest salary rate.

XXXVII. Detailed Sample: Maternity Leave Spanning Two Calendar Years

Employee I earns ₱36,000 per month. She went on maternity leave from November 2026 to February 2027. She received no basic salary from the employer during maternity leave.

For 2026:

January to October = 10 paid months ₱36,000 × 10 = ₱360,000 13th month pay for 2026 = ₱360,000 ÷ 12 = ₱30,000

For 2027:

March to December = 10 paid months ₱36,000 × 10 = ₱360,000 13th month pay for 2027 = ₱360,000 ÷ 12 = ₱30,000

Maternity leave affects each calendar year separately.

XXXVIII. Detailed Sample: Paid Maternity Leave by Company Policy

Employee J earns ₱32,000 per month. She was on maternity leave for 3 months. The company policy states that maternity leave is fully paid and counted as basic salary for 13th month pay.

Basic salary earned:

₱32,000 × 12 = ₱384,000

13th month pay:

₱384,000 ÷ 12 = ₱32,000

Because the company policy is more favorable, the maternity leave months are counted.

XXXIX. Detailed Sample: SSS Maternity Benefit Plus Employer Advance

Employee K earns ₱30,000 per month. She was on maternity leave for 3 months. The employer advanced the SSS maternity benefit and later offset it against SSS reimbursement. The payslip classified the amount as SSS maternity benefit advance, not basic salary.

Assuming she earned basic salary for only 9 months:

₱30,000 × 9 = ₱270,000

13th month pay:

₱270,000 ÷ 12 = ₱22,500

The SSS maternity benefit advance is not included because it was not basic salary.

XL. Detailed Sample: Employer Pays Salary Differential

Employee L earns ₱45,000 per month. She worked 9 months and was on maternity leave 3 months. She received SSS maternity benefit plus ₱60,000 salary differential from the employer.

If company policy excludes salary differential:

Basic salary earned:

₱45,000 × 9 = ₱405,000

13th month pay:

₱405,000 ÷ 12 = ₱33,750

If company policy includes salary differential:

Basic salary for computation:

₱405,000 + ₱60,000 = ₱465,000

13th month pay:

₱465,000 ÷ 12 = ₱38,750

The difference depends on the legal and payroll treatment of the salary differential.

XLI. Can an Employer Deduct Maternity Benefits from 13th Month Pay?

An employer should not deduct SSS maternity benefit from the 13th month pay as if it were an advance of 13th month pay.

These are separate benefits.

However, the employer may compute 13th month pay only on basic salary earned. This can result in a lower 13th month pay, but that is not the same as deducting maternity benefit.

Improper:

“Your 13th month pay is ₱25,000, but we deducted your SSS maternity benefit, so you get zero.”

Proper:

“Your 13th month pay is computed based on basic salary earned during the year. Since you earned basic salary for only 9 months, your 13th month pay is proportionate.”

XLII. Can an Employer Withhold 13th Month Pay Until Return from Maternity Leave?

An employee on maternity leave remains entitled to receive benefits due. The employer should not withhold 13th month pay merely because the employee has not yet returned from maternity leave.

If the statutory payment date arrives while the employee is on maternity leave, the employer should pay the amount due through the usual payroll method unless there is a lawful reason for a different arrangement.

XLIII. Can Maternity Leave Affect Performance Bonus?

Yes, depending on the rules of the bonus.

Performance bonus is different from 13th month pay. If a bonus is based on attendance, productivity, billable hours, sales targets, or performance metrics, maternity leave may affect the computation depending on the policy.

However, the policy should not be discriminatory or punitive against maternity. Employers should carefully review whether a bonus policy unlawfully penalizes pregnancy or maternity leave.

XLIV. Discrimination Concerns

Pregnancy and maternity are protected matters under labor and social legislation. An employer should not:

dismiss an employee because of pregnancy;
refuse benefits because she took maternity leave;
demote her because of maternity leave;
treat maternity leave as misconduct;
deny statutory 13th month pay;
retaliate for claiming maternity benefits;
impose harsher conditions on pregnant employees;
force resignation because of pregnancy.

A proportionate 13th month pay computation based on basic salary earned is different from discriminatory denial of benefits.

XLV. HR Best Practices

Employers should adopt clear written policies on:

13th month pay computation;
treatment of maternity leave;
treatment of SSS maternity benefit;
treatment of salary differential;
treatment of paid leaves;
treatment of unpaid leaves;
payment deadline;
final pay computation;
documentation and payslip presentation;
dispute handling.

Clear policies reduce misunderstanding and labor complaints.

XLVI. Employee Checklist

An employee who wants to verify the computation should gather:

employment contract;
employee handbook;
CBA, if any;
payslips for the year;
maternity leave approval;
SSS maternity benefit documents;
salary differential computation;
payroll classification;
previous 13th month pay computation;
company policy on paid leaves and statutory benefits.

Then compute:

Total basic salary actually earned during the year ÷ 12

Compare the result with the amount paid.

XLVII. Employer Checklist

An employer should verify:

employee’s rank-and-file or managerial status;
total basic salary earned during the calendar year;
number of months or days with basic pay;
maternity leave dates;
whether leave was paid or unpaid;
whether salary differential is included by policy;
whether SSS maternity benefit was excluded;
whether any CBA or contract provides better benefits;
whether the computation is consistent with past practice;
whether payment was made by the statutory deadline.

XLVIII. Common Dispute Scenarios

A. Employee Says Maternity Leave Should Be Counted Fully

The answer depends on whether she received basic salary during maternity leave or whether company policy counts it. If not, the employer may compute proportionately.

B. Employer Says No 13th Month Pay Because Employee Was on Maternity Leave

This is generally wrong. The employee may still receive proportionate 13th month pay based on basic salary earned.

C. Employer Excludes Salary Differential

This may depend on policy and legal interpretation. The employee should check whether the differential is treated as basic salary or statutory benefit.

D. Employer Excludes Paid Leave

If the leave was paid as basic salary, exclusion may be questionable. Paid salary is generally part of basic salary unless properly classified otherwise.

E. Employee Resigned While on Maternity Leave

She may still be entitled to proportionate 13th month pay based on basic salary earned before separation.

XLIX. Sample Simple Formula

For a monthly-paid employee:

Add all monthly basic salaries actually paid during the calendar year.
Exclude months or days with no basic salary.
Exclude SSS maternity benefit.
Check whether salary differential is included by policy.
Divide the total by 12.

Example:

Monthly salary: ₱30,000 Paid months: 9 Total basic salary: ₱270,000 13th month pay: ₱270,000 ÷ 12 = ₱22,500

L. Sample Daily-Rate Formula

For a daily-paid employee:

Determine daily basic wage.
Multiply by paid workdays or paid leave days.
Exclude unpaid maternity leave days.
Exclude benefits not forming part of basic wage.
Divide by 12.

Example:

Daily wage: ₱700 Paid days: 240 Total basic wage: ₱168,000 13th month pay: ₱168,000 ÷ 12 = ₱14,000

LI. Sample Payslip Review

A proper payroll explanation may look like this:

Monthly basic salary: ₱30,000 Paid months with basic salary: 9 Total basic salary earned: ₱270,000 SSS maternity benefit: excluded Salary differential: excluded under company policy 13th month pay: ₱270,000 ÷ 12 = ₱22,500

If salary differential is included:

Monthly basic salary earned: ₱270,000 Salary differential included: ₱40,000 Total for 13th month pay: ₱310,000 13th month pay: ₱310,000 ÷ 12 = ₱25,833.33

LII. If the Employer Underpays

An employee who believes her 13th month pay was underpaid may:

request a written computation from HR or payroll;
compare the computation with payslips;
check the employee handbook, contract, or CBA;
ask whether salary differential was included or excluded;
confirm whether maternity leave months were paid as basic salary;
send a written inquiry;
seek assistance from the appropriate labor office if unresolved.

A polite written inquiry is often the best first step.

LIII. If the Employer Overpays

If the employer mistakenly overpays 13th month pay, recovery may depend on payroll policy, timing, good faith, employee consent, and labor rules on deductions. Employers should not make arbitrary deductions without proper basis and documentation.

LIV. Tax Treatment

13th month pay and certain other benefits may be subject to tax rules and exemptions up to applicable thresholds. Maternity benefits, salary differential, and bonuses may have their own tax treatment depending on classification and current tax rules.

Payroll should separately classify:

basic salary;
13th month pay;
SSS maternity benefit;
salary differential;
other bonuses and benefits.

Tax classification does not always determine labor-law classification, but it may affect payslip presentation and net pay.

LV. Key Legal Takeaways

Maternity leave does not eliminate the employee’s right to 13th month pay.
13th month pay is generally computed as total basic salary earned during the calendar year divided by 12.
SSS maternity benefit is generally not included because it is not basic salary from the employer.
Unpaid maternity leave periods are generally excluded from the computation.
Paid leave or salary actually paid as basic salary may be included.
Salary differential may depend on legal interpretation, payroll classification, company policy, CBA, or established practice.
A more favorable company policy, employment contract, CBA, or consistent practice should be followed.
An employee on maternity leave should still receive any 13th month pay due by the payment deadline.
Resigned or separated employees may receive proportionate 13th month pay based on basic salary earned.
Employers should not treat maternity leave as AWOL or deny benefits because of pregnancy or childbirth.

LVI. Conclusion

The computation of 13th month pay during maternity leave in the Philippines depends on a simple but important rule:

Compute the employee’s total basic salary actually earned from the employer during the calendar year, then divide by 12.

Maternity leave does not cancel the employee’s entitlement. However, if the employee did not receive basic salary during the maternity leave period, those months or days are generally not included in the computation. SSS maternity benefit is generally excluded because it is not basic salary. Salary differential and company-paid maternity amounts require closer review because their treatment may depend on policy, contract, CBA, payroll classification, or more favorable employer practice.

The safest practical rule is:

Do not deny 13th month pay because of maternity leave; compute it proportionately based on basic salary earned, unless a more favorable rule gives the employee more.