Skip to content
TimesheetCalculator
Menu

Government Year-End Bonus Calculator

For government employees: your year-end bonus and ₱5,000 cash gift, including new hires and those who left before October 31, plus the May mid-year bonus.

Bonus

Regular includes permanent, temporary, contractual and coterminous appointments. COS is contract of service.

₱

As of October 31, 2026, or your last salary if you left earlier. Basic pay only, without PERA or allowances.

In government service on January 1, 2026?

Still in government service on October 31, 2026?

Breaks in service or leave without pay

Calendar days between January 1, 2026 and October 31, 2026 when you were out of government or on leave without pay. Paid leave counts as service, so leave it out.

Your year-end bonus and cash gift, 2026

Enter your monthly basic salary to see your year-end bonus and cash gift.

Based on DBM Budget Circular No. 2016-4 as amended by No. 2024-3 (year-end bonus and cash gift) and No. 2017-2 (mid-year bonus). Your agency's payroll has the final figure. Rules checked November 11, 2026.

Quick answer

How much is the government year-end bonus in 2026?

Year-end bonus

1 month

Basic salary as of October 31

Cash gift

₱5,000

Paid with the year-end bonus

Mid-year bonus

1 month

Basic salary as of May 15

With 4 months of service from January 1 to October 31 and still in service on October 31, you get one month's basic salary plus ₱5,000. For a ₱30,000 monthly salary, that's:

Year-end bonus and cash gift for a ₱30,000 monthly salary
Your situation in 2026You get
In service all year₱35,000.00
Started July 1, still in service₱35,000.00
Started August 15, still in service₱1,500.00 (cash gift only)
Left on July 15 (6 months, 15 days)₱24,500.00 (70%)
Left on April 15 (3 months, 15 days)₱0

From DBM Budget Circular No. 2016-4, Items 6.1 to 6.3, as amended by No. 2024-3.

The 14th month pay, and the cases where it isn't a full month

Government employees don't get a 13th month pay under PD 851. They get two bonuses instead, each worth one month's basic salary: the mid-year bonus in May and the year-end bonus in November, plus a ₱5,000 cash gift. DBM itself calls the November bonus the 14th month pay.

For most employees the answer is simple: one month's salary plus ₱5,000. The questions start when you're new, when you left before October 31, or when you're casual or part-time. The circular has two tables for those cases, and they pay very differently. Someone who joined in August gets a share of the cash gift but no bonus. Someone who resigned in August gets 90% of both. This calculator applies the right table to your dates.

How to use the calculator

Step 1

Choose the bonus and year

Pick the year-end bonus and cash gift, or the mid-year bonus. Then choose your appointment: permanent, temporary or contractual, casual, part-time, or job order.

Step 2

Enter your salary and dates

Enter your monthly basic salary from your payslip, without PERA or other allowances. If you started or left during the year, enter those dates.

Step 3

Read your amount

See how much you get, which rule applies, when it's paid, and whether your bonuses go over the ₱90,000 tax-free limit.

Example: resigned on July 15

Let's say you earned ₱30,000 a month and your last day was July 15, 2026. From January 1 to July 15 you served 6 months and 15 days. You weren't in service on October 31, so the separated-personnel table applies: 6 months but less than 7 gets 70%.

Year-end bonus = ₱30,000 × 70% = ₱21,000.00

Cash gift = ₱5,000 × 70% = ₱3,500.00

Total = ₱24,500.00, paid within July 2026

The bonus is based on your basic salary just before you left, and it's paid within the month you leave, not in November. If you had stayed until October 31, you'd get the full ₱35,000.

The rules behind each amount

Full year-end bonus and cash gift

You need both: at least 4 months of total service from January 1 to October 31, and still being in government service on October 31. The service doesn't have to be in one agency or in one stretch. Paid leave counts as service. The bonus is one month's basic salary as of October 31; for casual employees it's the daily wage × 22 days.

You left before October 31

With at least 4 months of service, you get a share of both the bonus and the cash gift, based on your basic salary just before you left:

Share of the year-end bonus and cash gift for personnel who left before October 31
Service from January 1Share of both
4 months but less than 550%
5 months but less than 660%
6 months but less than 770%
7 months but less than 880%
8 months but less than 990%
9 months but less than 1095%

With less than 4 months before you left, neither is due.

Less than 4 months, still in service on October 31

You get no year-end bonus, but you get part of the cash gift:

Cash gift for personnel with less than 4 months of service
Service by October 31Cash gift
3 months but less than 4₱2,000 (40%)
2 months but less than 3₱1,500 (30%)
1 month but less than 2₱1,000 (20%)
Less than 1 month₱500 (10%)

How months are counted

The circulars count service in months but don't turn months into days. The calculator counts calendar months: July 1 to October 31 is 4 months, so July 1 is the last start date for the full bonus. July 2 to October 31 is 3 months and 30 days. If you're within a few days of a cut-off, the result says so, because your HR office has the final count.

When it's paid

Since Budget Circular No. 2024-3, the year-end bonus and cash gift come with your agency's first payroll in November, instead of on or after November 15. For 2026, DBM released ₱82.998 billion to agencies for them.

The mid-year bonus

The mid-year bonus is also one month's basic salary, as of May 15, and is paid on or after May 15. The conditions are different:

  • at least 4 months of total service from July 1 of the previous year to May 15
  • still in service on May 15
  • at least a Satisfactory rating in your last rating period

There's no partial mid-year bonus. If you left before May 15 or have less than 4 months, you get nothing, even with 3 months and 29 days. For the full bonus in May 2027, your service must have started by January 16, 2027.

Is it taxed?

Your year-end bonus, mid-year bonus, cash gift and other bonuses such as the PBB are tax-free up to ₱90,000 a year in total, under the TRAIN law. Only the amount above ₱90,000 is added to your taxable pay. With both bonuses and the cash gift, you reach the limit at a monthly salary of ₱42,500. The calculator shows how far you are from it, and our tax calculator works out the tax on any excess.

Job order and contract of service workers

JO and COS workers aren't government employees under the circular, so they get neither bonus nor the cash gift. Instead, the President has granted a one-time gratuity each December. For 2025, Administrative Order No. 39 gave up to ₱7,000 for 4 months of service by December 15, and less for shorter service. The 2026 gratuity hadn't been announced as of November 11, 2026.

Frequently asked questions

How much is the year-end bonus of government employees in 2026?

One month of basic salary as of October 31, 2026, plus a ₱5,000 cash gift, if you have at least 4 months of service from January 1 to October 31 and are still in service on October 31. A ₱30,000 salary gets ₱35,000 in total.

When is the 2026 year-end bonus released?

With your agency’s first payroll in November 2026, under DBM Budget Circular No. 2024-3. Before that circular, it was paid on or after November 15.

I started in August. Do I get the year-end bonus?

Not the bonus, because you have less than 4 months of service by October 31. You get part of the cash gift: ₱1,500 for 2 to 3 months of service, or ₱2,000 for 3 to 4 months. You need to start by July 1 for the full bonus.

I resigned before October 31. Do I still get it?

Yes, if you served at least 4 months from January 1. You get 50% to 95% of both the bonus and the cash gift, depending on your months of service, paid within the month you leave.

Is the year-end bonus taxable?

Only above ₱90,000. Your year-end bonus, mid-year bonus, cash gift and other bonuses such as the PBB are tax-free up to ₱90,000 a year in total. With a monthly salary above ₱42,500, the two bonuses and the cash gift alone pass that limit.

Who gets the mid-year bonus?

Employees with at least 4 months of service from July 1 of the previous year to May 15, still in service on May 15, and with at least a Satisfactory rating. It’s one month’s basic salary, paid on or after May 15. There’s no partial mid-year bonus.

Do job order and contract of service workers get the year-end bonus?

No. They’re excluded from the year-end bonus, cash gift and mid-year bonus. The President usually grants them a gratuity in December instead; for 2025 it was up to ₱7,000.

Does leave without pay lower my year-end bonus?

It can. The circulars count actual service and paid leave. Days without pay or out of government can bring you under 4 months, or into a lower share if you left before October 31. Enter them under breaks in service.

Sources

  • DBM Budget Circular No. 2016-4, Updated Rules and Regulations on the Grant of the Year-End Bonus and Cash Gift (April 28, 2016)
  • DBM Budget Circular No. 2024-3, Amending Section 6.1 of Budget Circular No. 2016-4 (October 22, 2024)
  • DBM Budget Circular No. 2017-2, Rules and Regulations on the Grant of the Mid-Year Bonus (May 8, 2017)
  • Republic Act No. 10963 (TRAIN law), ₱90,000 limit for 13th month pay and other benefits
  • Administrative Order No. 39, s. 2025, gratuity pay for COS and JO workers
  • DBM, year-end bonus and cash gift release for FY 2026 (November 2026)