Answer
13th month pay and other benefits are tax-exempt up to a ceiling. Under the TRAIN law (Republic Act No. 10963), the combined 13th month pay and other benefits are exempt from income tax up to ₱90,000; any amount above that ceiling is taxable.
This means most rank-and-file employees receive their 13th month pay tax-free, and only the portion of 13th month pay plus other benefits exceeding ₱90,000 is subject to income tax. Tax treatment can change with legislation, so confirm the current ceiling for the year in question.
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