The 13th-month salary is an additional payment made to employees, due on 31st December of every year and must be paid no later than 31st January of the following year. It is not a bonus or gratuity but a legally mandated benefit under the Seychelles Employment Act, subject to certain conditions.

The 13th month pay is equivalent to the monthly salary of a worker excluding any allowance or other monetary benefits forming part of the salary. The 13th month salary is  exempted under the Income and Non-Monetary benefits Tax Act subject to the amount not exceeding SCR45,450. 

Any salary exceeding SCR45,450 will be liable to taxes at a rate of 15% on the excess. For example, an employee who earns a basic salary of SCR50,000 will be liable to pay 15% tax on SCR4,550.

For more information about the 13th month salary contact the Ministry of Employment and Social Affairs or the Seychelles Revenue Commission for any tax related queries.