25/12/2025
The Bureau of Internal Revenue (BIR) has recently issued Revenue Regulations (RR) No. 29-2025 dated October 27, 2025 (and posted on December 22, 2025), increasing the ceilings for "De Minimis" benefits.
The updated limits are as follows:
• Monetized Unused Vacation Leaves for Private Employees: Increased to 12 days from 10 days
• Medical Allowance for Dependents: Increased to P2,000/semester (or P333/month) from P1,500/semester (P250/month)
• Rice Subsidy: Increased to P2,500.00 or one sack (50kg) of rice/month from P2,000 or one sack (50kg) of rice/month
• Uniform and Clothing Allowance: Increased to P8,000/year from P7,000/year
• Actual Medical Assistance: Increased to P12,000/year from P10,000/year
• Laundry Allowance: Increased to P400.00/month from P300/month
• Employee Achievement Awards: Increased to P12,000/year (tangible and cash, gift certifcates) from P10,000/year (tangible only)
• Christmas and Anniversary Gifts: Increased to P6,000/year from P5,000/year
• Daily Meal Allowance for OT, Night Shift Work: Increased to 30% of basic minimum wage from 25% of basic minimum wage
• CBA and Productivity Incentives: Increased to P12,000/year from P10,000/year
Effectivity of these new regulations shall take effect after 15 days from publication in the Official Gazette or from the BIR website.
Source: BIR website