This is the heartwarming moment an emotional son shared his first salary with his proud mother.

Gabriel Angelo dela Cruz received his hard-earned money after his first month working as a nurse and immediately thought of giving it to his mum to say thank you in Metro Manila, the Philippines on March 1.

Gabriel held back tears during the touching exchange but eventually burst out crying when the loving parent returned it to him ‘because he worked hard for it.'

Footage shows the son cheerfully approaching his mother, who was then doing the laundry. He handed her a white envelope before she counted the 1,000 PHP bills.

Gabriel said: ‘I love my mum so much. I am so grateful for having her. She is very supportive of my dreams. Now that I am finally a nurse, I believe it's my time to give back.'

Before accepting the envelope, the joyful mum jokingly said: 'That's nice, you will no longer ask me for pocket money.'

But after she was finished checking what was inside the envelope, she returned the money to his son, saying: ‘This is your first salary so I will accept it. But now, I am returning it to you because you worked hard for it.'

Tearfully, Gabriel answered: 'No, please keep it. That's my payment for all you have done for me.'

The kind mother used the money for their home.