De minimis benefits are benefits of relatively small values provided by the employers to the employee on top of the basic compensation intended for the general welfare of the employees.

Rice Subsidy: Maria received a monthly rice subsidy of PHP 2,000. Total for the year: PHP 24,000 (Exempted from tax). Uniform and Clothing Allowance: She received PHP 5,000 for the year to purchase a uniform. (Exempted from tax).

Jun 1, 2022 · Under the TRAIN law and its implementing rules and regulations, the following de minimis benefits are not subject to income tax as well as withholding tax on compensation income of both managerial, and rank and file employees:

Jan 1, 2018 · The benefits given in excess of the maximum amount allowed as "de minimis" benefits shall be included as part of "other benefits" which is subject to the P90.000.00 ceiling. Any amount in excess of the P90,000 shall be subject to income tax and consequently, to the withholding tax on compensation.

Oct 31, 2024 · Rice subsidy either in cash of ₱ 2,000.00 or in kind consisting of one sack of 50-kilogram rice per month and the amount thereof must not exceed ₱ 2,000.00. e. Yearly uniform and clothing allowance not exceeding ₱ 6,000.

Oct 25, 2023 · Rice subsidy of P2,000 or one 50-kilogram sack of rice per month amounting to not more than P2,000. Uniform and clothing allowance not exceeding P6,000 per annum.

Dec 16, 2024 · Rice Subsidy: A rice subsidy not exceeding ₱2,000 per month or one sack of rice (50 kg) is considered de minimis. This benefit supports employees by easing the cost of basic staples. Uniform and Clothing Allowance: Employers may offer a uniform or clothing allowance not exceeding ₱6,000 per year.

May 22, 2018 · Changes to Exclusions from Gross Income under TRAIN. The total exclusion for 13th month pay and other benefits received by officials and employees of public and private entities is at the maximum amount of PHP90,000. The old maximum exclusion cap was PHP82,000. Moreover, de minimis benefits thresholds are increased as follows:

May 4, 2017 · The government consider the following to be De Minimis benefits: 10 days monetized unused vacation leave credits; Medical cash allowance to dependents of employees not exceeding P750 per semester or P125 per month; Rice subsidy of P1,500.00 or one-sack of rice per month; Uniforms and clothing allowance not exceeding P5,000.00 per year;

Rice subsidy of ₱2,000 or one sack of 50kg. rice per month amounting to not more than ₱2,000; Uniform and clothing allowance not exceeding ₱6,000 per annum. Here is the matrix of DMB showing the recent change per RR 11-2018: