DE MINIMIS BENEFITS

TRAIN LAW OLD LAW

Monetized unused 10 days
vacation leave credits
of private employees
not exceeding ten (10)
days during the year
Monetized value of No limit
leave credits paid to
government officials
and employees
Medical cash 1,500 per employee 750.00 per semester
allowance to per semester or
dependents of 250 per month 125.00 per month
employees
Rice Subsidy 2,000.00 per sack 1,500.00 per sack

Uniform and Clothing 6,000 per annum 5,000 per annum

allowance

Actual yearly medical 10,000 per annum

benefits

Laundry Allowance 300 per month 300 per month

Employees Not exceeding 10,000

achievement awards
-must be tangible
Gifts given during 5,000 per employee
Christmas and major per annum
anniversaries
Daily meal allowance 25% of the basic
for overtime work and minimum wage
night/graveyard shift
Benefits received by 10,000 per year
virtue of collective
bargaining agreement
(CBA)