Executive Search by Edward Tomada

25/12/2025

25/12/2025

: Update on Tax-Exempt De Minimis Benefits

The Bureau of Internal Revenue (BIR) has officially issued Revenue Regulations (RR) No. 29-2025, increasing the ceilings for De Minimis Benefits. These benefits are small-value facilities or privileges offered by employers that are exempt from withholding tax on compensation.

These adjustments reflect the government's effort to align employee benefits with current economic conditions. The new rates are scheduled to take effect in 2026.

Key Highlights of the Increase

• Rice Subsidy: Now ₱2,500 per month (previously ₱2,000), providing better support for household staples.
• Christmas & Anniversary Gifts: Increased to ₱6,000 per year (previously ₱5,000).
• Monetized Vacation Leaves: Private sector employees can now monetize up to 12 days (previously 10 days) of unused VL as tax-exempt.
• Uniform & Clothing Allowance: Raised to ₱8,000 per year (previously ₱7,000).

Complete Schedule of Adjusted Benefits (RR 29-2025)

Note on Achievement Awards: Under the new regulation, the ₱12,000 limit now includes cash and gift certificates, whereas previously it was restricted to tangible personal property.

These changes provide employers more flexibility in rewarding personnel while maximizing the take-home pay of Filipino workers.

- Darwin Rivers

24/12/2025

HR-Camera-Action!

"Office Romance"

Pwede pero Depende🥰

Masyado daw Pro Employee ang content ko😉
Easy mga Bespren... Naka schedule Yan

Next Video: Ask HR Ed (Project Based Employees)

24/12/2025

Ask HR Ed ( #4)

13th Month
-Formula
-Eligibility
-Timeline

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Dagdagan nyo sa comment section
Let's have a informative and educational conversation 😊

24/12/2025

ASK HR ED

IMMEDIATE RESIGNATION?

YES! PWEDE!
MAG ISIP KA NA😊

24/12/2025

Ask HR Ed
"Sapilitang Pagpapasayaw at pagpapakanta sa employees Chistmas Party/Get Together or Year End Party"

- MALI!

24/12/2025

Ask HR Ed -
December Resignation?
Pwede😊

24/12/2025

HR-Camera-Action!

"Office Romance"

Pwede pero Depende🥰

Masyado daw Pro Employee ang content ko😉
Easy mga Bespren... Naka schedule Yan

Next Video: Ask HR Ed (Project Based Employees)

24/12/2025

Ask HR Ed ( #4)

13th Month
-Formula
-Eligibility
-Timeline

Enjoy!😊
Dagdagan nyo sa comment section
Let's have a informative and educational conversation 😊

24/12/2025

ASK HR ED

IMMEDIATE RESIGNATION?

YES! PWEDE!
MAG ISIP KA NA😊

24/12/2025

Ask HR Ed
"Sapilitang Pagpapasayaw at pagpapakanta sa employees Chistmas Party/Get Together or Year End Party"

- MALI!