| CIRCULAR NO. : | 2026 – 075 |
| TO : | PMAP MEMBERS |
| DATE : | 11 November 2026 |
| SUBJECT : | Labor Advisory No. 21, Series of 2026 Guidelines on the Payment of Thirteenth-Month Pay |
Dear PMAPers,
The Department of Labor and Employment (DOLE) has issued Labor Advisory No. 21, Series of 2026, providing guidelines on the payment of thirteenth-month pay.
The advisory covers rank-and-file employees in the private sector who have worked for at least one month during the calendar year, regardless of their employment status or how their wages are paid. It also addresses the computation of thirteenth-month pay for piece-rate workers, employees receiving a fixed or guaranteed wage plus commission, and employees who resign or are separated from service during the year.
Employers are required to pay thirteenth-month pay on or before December 24, 2026. The advisory also states that requests for exemption or deferment will not be allowed. Employers must report their compliance through the DOLE Online Compliance Portal by January 15, 2027.
For reference, you may read and download the advisory below:
