Overview
- The first 2026 deposit covers work from November to April and must reach each worker’s CTS account by May 15.
- Eligible staff are in the private sector with an active job on April 30, an average of at least four hours a day, and at least one full month worked in the semester.
- Workers hired by microenterprises after REMYPE registration are not entitled to the benefit, those hired before keep it, and staff in small firms receive 50% of the standard amount.
- The amount is based on April 30 pay, the family allowance when applicable, one sixth of the December bonus, and other fixed pay items, which yields about half a month’s computable pay for a full semester.
- Employers must deposit into a CTS account chosen by the worker at an SBS‑authorized bank, and workers may withdraw 100% of funds until December 31, 2026 without ending employment.