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We believe there is an optimal solution to every business challenge. Using our Firm's breadth and depth of specialized expertise, we work with you to find...

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We provide solid, first-rate support for your key accounting and administrative activities, such as outsourced accounting, payroll, and accounting-related...

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Across the globe, not for profit organisations are increasingly expected to deliver more, while at the same time facing cuts in government funding and...

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Outsourcing

The outsourcing industry is one of the fastest growing sectors in the Philippines. Growth in the industry is at an annual average rate of 20%. The industry is...

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With operational cost, price competition, and currency volatility, pressure on profits continues to pile on retailers. Advancements in e-commerce are also...

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Tax Notes

Amendments to De Minimis Benefits: Uniform and Clothing Allowance, and Employee Achievement Awards

12 Feb 20252 min read

Contents

The Bureau of Internal Revenue issued Revenue Regulation (RR) No. 4-2025, which introduced amendments to the current list of de minimis benefits enumerated in RR No. 2-98, as amended by RR No. 11-2018.

De minimis benefits pertain to gifts of relatively small value provided by employers to their employees. Generally, if these benefits fall within the legally defined threshold, they are considered nontaxable compensation. As a result, they are exempt from income tax, withholding tax on compensation, and fringe benefit tax.

The key amendments, which apply to both private and government employees, refer to the following:

Increase on the maximum amount for uniform and clothing allowance from P6,000 to Php7,000 per year.
Inclusion of cash and gift certificates, as acceptable forms for employee achievement awards, in addition to tangible personal property, with annual monetary value not exceeding P10,000, received by the employee under an established written plan which does not discriminate in favor of highly paid employees.

RR No. 4-2025 is effective on February 14, 2025, or 15 days from January 30, 2025, which is the date of publication.

Please be guided accordingly.

Source:

P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.

As published in SunStar Cebu, dated 12 February 2025

Amendments to De Minimis Benefits: Uniform and Clothing Allowance, and Employee Achievement Awards

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Amendments to De Minimis Benefits: Uniform and Clothing Allowance, and Employee Achievement Awards

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