Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ______ 
INTRODUCED BY REP. HARRIS CHRISTOPHER M. ONGCHUAN 
       EXPLANATORY NOTE 
According to Section 18 of Article II of the Constitution, the State recognizes 
that labor is a primary social economic force and it shall protect the rights of workers 
and promote their welfare. Thus, the concept of the 13th month pay was introduced 
by Presidential Decree 851 due to the lack of wage adjustments at the time. 
However, despite the extra pay afforded to workers by their employers 
through the 13th month pay, the meager salary and climbing inflation rate makes for 
a more expensive cost of living in the Philippines. The additional expenses and the 
lack of increase in the annual income of employees make it hard for our countrymen 
to make ends meet.  
This bill proposes that employers, both from the public and private sector, shall 
be required to give their employees a 14th month pay equivalent to the worker’s basic 
monthly salary. This additional bonus shall be released before November 30 of every 
year in time to prepare for the additional traditional Christmas expenses and ease the 
financial burden of working Filipinos. 
This measure was filed in the 18th Congress by Representatives Salo, Belmonte, 
and Yap.  
In view of the foregoing, the immediate passage of this bill is earnestly sought. 
HARRIS CHRISTOPHER M. ONGCHUAN 
August 30, 2022
8:02 am
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 Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
NINETEENTH CONGRESS 
First Regular Session 
HOUSE BILL NO. ______ 
Introduced by Representative 
HARRIS CHRISTOPHER M. ONGCHUAN 
AN ACT  
MANDATING THE 14TH MONTH PAY FOR ALL EMPLOYEES IN THE 
GOVERNMENT AND PRIVATE SECTOR REGARDLESS OF STATUS OF 
EMPLOYMENT 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Short Title. - This Act shall be known as the “14th Month Pay Law.” 
SECTION 2. Declaration of Policy. — Declaration of Policy. — The State affirms labor 
as a primary social economic force. It shall protect the rights of workers and promote 
their welfare. 
SECTION 3. 14th Month Pay. — All employees in the private sector entitled to 13th 
month pay shall also be entitled to 14th month pay, which shall be equivalent to one 
month of the employees’ total basic monthly salary. 
SECTION 4. Government Employees. — All government employees regardless of 
their employment status shall also be entitled to both 13th month pay and 14th month 
pay. 
SECTION 5. Exempted Employers. — The rules governing the exemption of 
employers in the private sector from paying 13th month pay shall also apply to 14th 
month pay. 
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SECTION 6. Schedule of Release of 13th and 14th Month Pay. — The existing 13th 
month pay shall be released by the employer on or before May 31 and the 14th month 
shall be released on or before November 30 of each calendar year. 
  
SECTION 7. Prorated 14th Month Pay. — For employees employed for less than one 
(1) year, their 14th month pay shall be prorated according to the number of months 
served. In no case shall the 14th month pay be less than 1/12 of the employees’ total 
basic monthly salary. 
SECTION 8. Tax Implications. — The 14" month pay shall be excluded from the 
computation of the employee’s gross income. Provided, however, that the total 14th 
month pay shall not exceed ninety thousand pesos (PhP 90,000.00) as mandated by 
law. 
SECTION 9. SSS and GSIS. — All Social Security System (SSS) and Government 
Social Insurance Service (GSIS) pensioners shall also be entitled to 13th and 14th month 
benefits. The SSS and GSIS shall ensure that the premiums paid shall include the 13th 
and 14th month benefits. 
SECTION 10. Implementing Rules and Regulations. — The necessary rules and 
regulations to carry out the provisions of this Act shall be issued within thirty (30) 
days from the approval of this Act by the: (a) Department of Labor and Employment 
(DOLE) for the private sector; (b) Department of Finance (DOF) and Department of 
Budget and Management (DBM), in consultation with the Civil Service Commission 
(CSC), for the government sector, (c) SSS for its members; and (d) GSIS for its 
members. 
SECTION 11. Separability Clause. — If any provision of this Act is declared invalid 
or unconstitutional, the remaining parts or provisions not affected shall remain valid. 
SECTION 12. Repealing Clause. — All acts, executive orders, administrative orders, 
proclamations, rules and regulations or parts thereof inconsistent with any of the 
provisions of this Act are hereby repealed or modified accordingly. 
SECTION 13. Effectivity. — This Act shall take effect fifteen (15) days after its 
publication in the Official Gazette or in two (2) newspapers of general circulation. 
Approved.