Is 13th Month Pay Taxable? PH Exemption Rules Explained
A common year-end payroll mistake is treating the entire 13th month pay as automatically taxable—or automatically tax-free. Neither approach is correct. Under the Philippine tax rules, the first ₱90,000 of 13th month pay and other covered benefits is excluded from taxable income, while the amount exceeding the statutory ceiling may become taxable. The ₱90,000 threshold
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