a. The Government and any of its political subdivisions, including government-owned and controlled corporations, excepts those corporations operating essentially as private subsidiaries of the Government.

b. Employers already paying their employees a 13th month pay or more in a calendar year or its equivalent at the time of this issuance.

c. Employers of household helpers and persons in the personal service of another in relation to such workers.

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 where the workers are paid on piece-rate basis in which case the employer shall grant the required 13th month pay to such workers.

Who are those paid on a piece-rate basis?

They are workers paid a standard amount for every piece or unit of work produced that is more or less regularly replicated, without regard to the time spent in producing the same.

What if I work in more than one company?

Workers who work in two or more companies or private employers, whether on full or part time basis, are entitled to the required 13th month pay from all their private employers regardless of their total earnings from each or all their employers.

Is it part of the Company bonus?

No. The payment of 13th month pay is mandated by law. It is separate from any other bonus given by the company. Read the previous discussion.

Read Part 1; Part 2; How is it Computed; Distinguished from Bonus