RR No.4-2025

The BIR issued RR No. 4-2025 further amending the "De Minimis" benefits provision enumerated in RR No. 2-98, as amended.  Here a list of “De Minimis” benefits and their allowable limits in the Philippines:

Rice subsidy – employees are allowed to receive either a cash allowance or a sack of rice, capped at ₱2,000 per month, or one sack of 50kg rice

Annual uniform and clothing allowance of up to ₱6,000 per year (₱7,000 starting Jan 2025)

Medical cash allowance to support employees’ dependents, with a maximum of ₱1,500 per semester or ₱250 per month

Laundry allowance to cover the cost of cleaning work uniforms, with a cap of ₱300 per month

Tangible personal property such as awards given to employees to recognize their service or achievements; limited to ₱10,000 per employee per year.

Daily meal allowance given for employees working overtime or night shifts; should not exceed 25% of the basic minimum wage per region.

Monetized unused vacation leave credits provided they do not exceed 10 days per year

Holiday and significant anniversary gifts at a maximum of ₱5,000 per employee annually (₱10,000 starting Jan 2025)

Benefits from collective bargaining agreements (CBA), a productivity incentive schemes can be provided up to a combined annual limit of ₱10,000 per employee