TaxBenefits
De minimis benefits
Often called de minimis
Small benefits the BIR lets you receive tax-free, each up to a set limit.
Most useful for: Fresh grad, Career shifter
- In real life
- A rice subsidy up to ₱2,500 a month, a laundry allowance up to ₱400 a month, or a uniform allowance up to ₱8,000 a year.
- Why it matters to you
- Anything above a limit isn't lost: it joins your 13th month in the tax-free limit.
An explanation to help you read your pay, not a ruling on your case. Your employer, the agency or DOLE has the final word.