Separation Pay Calculator

When is separation pay due?

Separation pay applies to terminations for authorized causes (Labor Code Arts. 298–299): one month salary per year of service for redundancy or installation of labor-saving devices; half a month per year for retrenchment to prevent losses, closure not due to serious losses, or disease. In all cases the minimum is one month's salary, and a fraction of at least six months counts as one whole year.

It is not due for just-cause dismissals (serious misconduct, etc.) or ordinary resignation — though resigned employees still receive final pay.

Is separation pay taxable?

Separation pay due to causes beyond the employee's control (redundancy, retrenchment, closure, disease) is tax-exempt under the Tax Code.

Frequently asked questions

I resigned — do I get separation pay?

Generally no; separation pay is for authorized-cause terminations. Exceptions: a company policy, CBA or employment contract that grants it.

How are years of service counted?

Each full year counts; a final fraction of at least six months counts as one more whole year. Example: 5 years 7 months = 6 years.

Company closed due to bankruptcy — am I entitled?

If closure is due to serious, proven business losses, employers may be exempted from paying separation pay. Otherwise, the ½-month-per-year rule applies.

Rates verified against official DOLE, SSS, PhilHealth, Pag-IBIG and BIR issuances. Last reviewed: 2026-07-01.