Depends. The following can be found from the same link above:
Are there employers who are exempted from paying 13th month?
Yes. The following employers are exempted from paying 13th month pay under PD 851:
a) The government and any of its political subdivisions, including government-owned and controlled corporations, except those corporations operating essentially as private subsidiaries of the Government;
b) Employers who are already paying their employees 13th month pay or more in a calendar year or its equivalent at the time of the issuance of PD 851;
c) Employers of persons in the personal service of another in relation to such workers; and
d) Employers of those who are paid on purely commission, boundary, or task basis, and those who are paid a fixed amount for performing specific work, irrespective of the time consumed in the performance thereof, except those workers who are paid on piece-rate basis, in which case the employer shall grant such workers the required 13th month pay.
When should the 13th month pay be paid?
It should be paid not later than December 24 of each year. An employer, however, may give to his employees one-half of the 13th month pay before the opening of the regular school year and the other half on or before the 24th day of December of every year.
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