However, if an employee is receiving other benefits (daily allowance) not included and considered in de minimis he/she is now taxable including his/her salary.
Like in a company, an employee is receiving a transpo allowance of P30.00 per day or P9,360.00 in a year . Considering the ceiling of P30,000.00 per year on other benefits with P11,076.00 13th Month Pay.
Allowance - P9,360.00
13th Month Pay - P11, 076.00
Total - P20,436.00
P20,436.00 is below the P30,000.00 ceiling. Is the employee now subject to tax?