Threshhold of de minimis benefits

• Clothing and Uniform Allowance

  6000 per year
• Tangible Employee achievement awards

  10000 per year
• Night or Graveyard shift: Meal Allowance

  25% of the daily minimum wage
• Vacation leave for private employees

  10 days
• Vacation and Sick leaves for public employees

  Tax Exempt always
• Sick leaves for private employees

  Subject to Basic Income Tax
• Laundry

  300 per month or 3600 per year
• Collective bargaining agreements or productivity schemes

  10,000
• Rice Subsidy

  2000 per month or 50kg per month
• Medical Benefits for the employee

  10000 per year
• Medical benefits for dependents of employees

  3000 per year