De minimis benefits are tax-exempt only up to specific BIR-prescribed ceilings; any excess becomes taxable compensation.
作者：
发表于：
2025年12月2日
You don’t have access to this content.
←
Minimum wage earners (MWEs) are exempt from income tax on basic salary and certain premium payments, but taxable allowances not listed as de minimis lose their tax-exempt MWE status.
The first ₱90,000 of 13th month pay and other bonuses is tax-exempt, but only if total benefits during the year do not exceed this limit.
→
最新文章
×
