-Section 1. All employers are hereby required to pay all their employees receiving a basic salary of not more than P1,000 a month, regardless of the nature of their employment, a 13th-month pay not later than December 24 of every year.

-Sec. 2. Employers already paying their employees a 13th-month pay or its equivalent are not covered by this Decree.

-Sec. 3. This Decree shall take effect immediately.

Done in the City of Manila, this 16th day of December 1975.