Here in the Philippines, all employees must be paid a pro-rata amount, in December, which is known as '13th Month'. It's basically a government mandated end-of-year bonus. As an overseas employer, you are not 'required' to pay it. However, if you feel an employee has done well, and is seen as part of your company's family of staff, then pay it. The bottom line on this one is that offering the 13th Month pay to your home-based VA will certainly make them a happier, more long-term type of employee, for sure.