De Minimis Benefits

As of 8-Mar-16
Revenue Regulations
Date of Issue
1 Monetized unused vacation leave credits not
of employees
(10)
year

RR 3-1998
21-May-98
exceeding ten
days during the

2 Monetized value of vacation and sick

leave credits paid to government officials
and employees
3 Medical cash allowance to dependents of not exceeding P750
employees
per semester or P125
per month

4 Rice subsidy

P350 per month

5 Uniform and Clothing Allowance

(small value)

6 Actual Yearly Medical benefits

(small value)

7 Laundry allowance

P150 per month

8 Annual Monetary Value

achievement awards
9 Christmas
and
celebrations for
guests

of

Employee not exceeding onehalf (1/2) month of

the basic salary

major
anniversary (small value)
employees and their

10 Gifts given during Christmas and major

anniversary celebrations

11 Company picnics and sports tournaments (small value)

in the Philippines and are participated
exclusively by employees

12 Flowers, fruits, books or similar items (small value)

given
to
employees
under
special
circumstances, e.g. on account of illness,
marriage, birth of a baby, etc.
13 Daily meal allowance for overtime work
and night/graveyard shift

14 Combined annual monetary value of

benefits received by an employee by
virtue
of
a
collective
bargaining
agreement
(CBA)
and
productivity
incentive schemes

RR 8-2000
21-Aug-00
not exceeding ten
(10) days during the
year

RR 10-2000
14-Dec-00

RR 5-2008
17-Apr-08

RR 5-2011
16-Mar-11
not exceeding ten
(10) days during the
year
(no limit)

not exceeding P750 not

exceeding
per semester or P125 P750.00
per
per month
employee
per
semester or P125 per
month

not exceeding P750

per employee
per
semester or
P125 per month

P1,000.00 or one (1) P1,000.00 or one (1) P1,500.00 or one (1) P1,500 or one (1)
sack of 50-kg. rice per sack of 50-kg. rice per sack of 50 kg. rice per sack of 50 kg.
month amounting to month amounting to month amounting to rice
per
month
not
more
than not
more
than not
more
than amounting
to
not
P1,000.00
P1,000.00
P1,500.00
more than P1,500
not exceeding P3,000 not exceeding P3,000 not
exceeding not exceeding
per annum
per annum
P4,000.00 per annum P4,000 per annum
not
exceeding not
exceeding
P10,000 per annum
P10,000 per annum

not
exceeding
P10,000 per annum

not exceeding P300 not exceeding

per month
per month

not exceeding P300

per month

not
P10,000

exceeding not
P10,000

P300

exceeding

not exceeding P5,000 not exceeding P5,000

per employee
per per employee
per
annum
annum

not
P10,000

exceeding

not exceeding P5,000

per employee
per
annum

(small value)

(small value)

not exceeding twenty- not exceeding twentyfive percent (25%) of five percent (25%) of
the basic minimum the basic minimum
wage
wage

not exceeding twentyfive percent (25%) of

the basic minimum
wage

RR 8-2012
11-May-12

RR 1-2015
5-Jan-15

PREVAILING
8-Mar-16
MONTHLY
not exceeding ten
(10) days during the
year
(no limit)

not exceeding P750

per employee
per
semester or
P125 per month
125.00
P1,500 or one (1)
sack of 50 kg.
rice
per
month
amounting
to
not
more than P1,500
1,500.00
not exceeding P5,000
per annum

not exceeding P5,000

per annum
416.67
not
exceeding
P10,000 per annum
not exceeding P300
per month
not
P10,000

exceeding

(small value)

not exceeding P5,000

per employee
per
annum
(small value)

300.00

(small value)

not exceeding twentyfive percent (25%) of

the basic minimum
wage
1,903.00
not
exceeding not
exceeding
Php10,000.00
Php10,000.00

4,244.67

ANNUAL

10,000.00

5,000.00

10,000.00
25,000.00
50,936.00

De Minimis Benefits
As of 8-Mar-16
Revenue Regulations
Date of Issue MONTHLY
1 Monetized unused vacation leave credits
of employees

ANNUAL

2 Monetized value of vacation and sick

leave credits paid to government officials
and employees
3 Medical cash allowance to dependents of
employees

125.00
4 Rice subsidy

1,500.00
5 Uniform and Clothing Allowance
416.67
6 Actual Yearly Medical benefits
7 Laundry allowance
300.00
8 Annual Monetary Value
achievement awards

of

Employee
10,000.00

9 Christmas
and
celebrations for
guests

major
anniversary
employees and their

10 Gifts given during Christmas and major

anniversary celebrations
5,000.00
11 Company picnics and sports tournaments
in the Philippines and are participated
exclusively by employees

12 Flowers, fruits, books or similar items

given
to
employees
under
special
circumstances, e.g. on account of illness,
marriage, birth of a baby, etc.
13 Daily meal allowance for overtime work
and night/graveyard shift

1,903.00
14 Combined annual monetary value of
benefits received by an employee by
virtue
of
a
collective
bargaining
agreement
(CBA)
and
productivity
incentive schemes
4,244.67
50,936.00

10,000.00
25,000.00

TOTAL

1,500.00

18,000.00

5,000.00
3,600.00

10,000.00

5,000.00

22,836.00

10,000.00
75,936.00

1038

88.25