RR No. 29-2025 digest FINAL

RR No. 29-2025, issued December 22, 2025, further amends the "De Minimis" benefits provisions of RR No. 2-98 (as amended by RR No. 4-2025) by increasing the ceiling of non-taxable benefits. It restates Section 2.78.1 on "Withholding of Income Tax on Compensation Income," enumerating de minimis items and ceilings: monetized unused vacation leave of private employees up to 12 days; monetized vacation/sick leave for government personnel; medical cash allowance up to ₱2,000 per semester or ₱333 per month; rice subsidy of ₱2,500 per month (or one 50-kg sack); uniform and clothing allowance up to ₱8,000 per annum; actual medical assistance up to ₱12,000 per annum; laundry allowance up to ₱400 per month; achievement awards up to ₱12,000 per annum under a non-discriminatory written plan; Christmas/anniversary gifts up to ₱6,000 per annum; overtime/night-shift meal allowance up to 30% of the basic minimum wage per region; and combined CBA and productivity incentive benefits up to ₱12,000 per employee per taxable year.