De-minimis Benefits

Someone asked me, "I have a friend who... wants to know what are covered by the de-minimis benefits?"

My answer is under Revenue Regulation (RR) 5-2011 the following are exempt from Fringe Benefit Tax:
(a)    Monetized unused vacation leave credits of private employees not exceeding 10 days during the year
(b)    Monetized value of vacation and sick leave credits paid to government officials and employees;
(c)    Medical cash allowance to dependents of employees not exceeding P750.00 per employee per semester or P125 per month;
(d)    Rice subsidy of P1,500.00 or one (1) sack of 50-kg rice per month amounting to not more than P1,500.00;
(e)    Uniforms and clothing allowance not exceeding P4,000 per annum;
(f)    Actual medical assistance, e.g. medical allowance to cover medical and healthcare needs, annual medical/executive check-up, maternity assistance, and routine consultations, not exceeding P10,000 per annum;
(g)    Laundry allowance not exceeding P300 per month;
(h)    Employees achievement awards, e.g., for length of service or safety achievement, which must be in the form of a tangible personal property other than cash or gift certificate, with an annual monetary value not exceeding P10,000.00 received by the employee under an established written plan which does not discriminate in favor of highly paid employees;
(i)    Gifts given during Christmas and major anniversary celebrations not exceeding P5,000 per employee per annum; and
(j)    Daily meal allowance for overtime work and night/graveyard shift not exceeding 25% of the basic minimum wage on a per region basis.

http://businesstips.ph/how-to-compute-fringe-benefit-tax-fbt-philippines/