De Minimis Benefits Explained

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  • Опубліковано 7 лис 2024

КОМЕНТАРІ • 52

  • @roderickbalolong6795
    @roderickbalolong6795 Рік тому +2

    Simple and very easy to understand, Thanks Sir Gerard.

  • @emotional7626
    @emotional7626 2 роки тому +1

    Thanks a lot sir...I got confused with other lecturers....and you are the one giving a clear one...

  • @jarojuncabel2499
    @jarojuncabel2499 4 роки тому +1

    Thanks for sharing video about de minimis benefits

  • @legolas2351
    @legolas2351 3 роки тому +1

    Can you explain the tax computation for the bonuses during december? Lets say our midyear bonus is 1.5 of our basic, 13th month pay and 1.5 of our basic for xmas bonus

  • @rubylapidez4705
    @rubylapidez4705 4 роки тому +2

    Please discuss the tax remedies,allowable deductions and exclusions under the train law.you help a lot in my understanding of train law in preparation for my bar exams.

  • @angeldemonisefajardo9742
    @angeldemonisefajardo9742 3 роки тому +1

    Hi Sir, this is my question. An employee with daily wage of P1,000, earned during the year his 15 days vacation leave with pay. If he used the 10 days of it and let the 5 days monetized, how much is his compensation income from the earned vacation leave for the year?

    • @gerardcarpizo
      @gerardcarpizo  3 роки тому

      Hi Angel. It shall be the whole 15 days, its as if in the 10 days absences it was still credited to the employee as if he/she reported for duty and was still paid. While the mometized 5 days unused leaves also forms part of compensation income as other benefits subject to statutory limitations.

    • @angeldemonisefajardo9742
      @angeldemonisefajardo9742 3 роки тому +1

      @@gerardcarpizo thank you for the clarifications Sir

  • @jeancarlomagumcia3548
    @jeancarlomagumcia3548 Рік тому

    Hi Sir Gerald! How about this my employer includes my De Minimis Benefits into my Basic pay. What happened is my basic pay is less than my actual basic pay that I sign in my contract they said I need to add the De Minimis Benefits to get the exact amount but in my contract I think that is useless! because I can't get the exact amount of my basic pay.

  • @unotofu
    @unotofu 2 роки тому

    Magandang araw po. Binabawi na po ng employer ko ang wifi modem na niloloadan nila monthly na naging part na po ng equipment ko for working from home. Hindi daw po part ito ng non dimunition of benefits kasi NON MONETARY benefits are not included in Article 100 of non dimunition of benefits. Kukunin na po this friday
    Sana po matulungan nyo po ako kasi di po ako makakapagtrabaho pag wala pong internet. Call center agent po ako. Maraming salamat po.

  • @itsmemanolito9700
    @itsmemanolito9700 Рік тому

    what if meron kang 20 leave credit wherein half of it was used to cover yung mga absences on several occasions. pede ba i add to sa 90k ceiling during alphalist computation? thanks

  • @alfreddayug6527
    @alfreddayug6527 Рік тому

    Good day Sir! Pasok po ba sa de minimis benefits yung SRI ng Government Employees?

  • @ghie102
    @ghie102 5 місяців тому

    what about gasoline allowance, what is the limit?

    • @gerardcarpizo
      @gerardcarpizo  5 місяців тому

      Gasoline allowance is not included under de minimis.

  • @JohnFranceRodil-jo7sb
    @JohnFranceRodil-jo7sb Рік тому

    Sir what if government employees, can they still benefit from the 11 de-minimis benefits?

  • @shaungorham7959
    @shaungorham7959 2 роки тому

    West Virginia, Cool.

  • @jessabelletanjay5277
    @jessabelletanjay5277 4 роки тому +3

    Short yet meaty

  • @arielsanpedro1484
    @arielsanpedro1484 4 роки тому +1

    Sir tnx for sharing

  • @xandy816
    @xandy816 3 роки тому

    Sir, i signed for an 11 thousand salary per month but after i became regular in my job i only had 10, 500 as they explained to me that the 500 pesos goes to de minimis.. is it legal?

  • @bethsajol8842
    @bethsajol8842 2 роки тому

    Ask ko lang po sir kung kasali po ang ba representation allow sa pag compute ng monthly witholding tax?

  • @nursezilla
    @nursezilla 3 роки тому

    Hello, Sir. How does this apply when it comes to witholding tax computation of monthly income? For the month of May, my husband earned ₱ 46, 576 with the following break down:
    Basic Pay ₱ 16,740
    Night differential ₱ 3,439
    Regular Overtime ₱ 3,968
    Regular Holiday ₱ 1,000
    Regular Holiday Overtime ₱ 1,000
    Performance Allowance ₱ 4,000 (Monthly)
    Rice & Meal allowance ₱ 4,000 (Monthly)
    13th Month Pay (Half for 2021) ₱ 9, 558
    His contributions were deducted as follows:
    SSS ₱ 1,125
    Phil Health ₱ 251
    Pag Ibig ₱ 100
    His witholding tax is ₱ 2,041.
    Is this accurate, po?
    Also, if the employer deducts tithes, should it still be included in the computation of gross income of the worker?
    Thank you, po.

  • @lynettemarfa615
    @lynettemarfa615 2 роки тому

    THANKS

  • @jahblld-csp3753
    @jahblld-csp3753 Рік тому

    Hi po, alam niyo po ba paano ang computation sa tax ng bonus na nagexceed ng 90k annually? Thank you

    • @gerardcarpizo
      @gerardcarpizo  Рік тому

      It would be added to the taxable compensation in excess of P250k using the 2018 graduated tax table. Note that on 2023 we will have another tax table based on TRAIN Law.

  • @rayangelomarquez9122
    @rayangelomarquez9122 3 роки тому +1

    What kind of employees are qualified po?

    • @gerardcarpizo
      @gerardcarpizo  3 роки тому +1

      Hi Ray. Employees qualified for de minimis benefit are rank and file.

    • @rayangelomarquez9122
      @rayangelomarquez9122 3 роки тому

      BPO employees po ba are qualified?

  • @anajoydeguzman735
    @anajoydeguzman735 4 роки тому +1

    What if po government employee po. Paano po ang treatment ng excess deminimis benefit? Thankyou

    • @gerardcarpizo
      @gerardcarpizo  4 роки тому

      The treatment for de minimis benefit generally may be same for private and government.

  • @klaremontefalco2513
    @klaremontefalco2513 3 роки тому

    hello sir, ang de minimis benefits po ba ay dapat magreflect sa filing ng 1601c?

  • @asherdevdanperez105
    @asherdevdanperez105 3 роки тому

    Hello! I have computed a problem which resulted into negative De minimis excess, what does it mean?

    • @gerardcarpizo
      @gerardcarpizo  3 роки тому

      Hi Quia, in computing De Minimis we have to look at each item if they exceed the statutory limit. Any excess thereof shall be added to 13th month pay and other benefits limit of 90k. Total excess wc is negative means it is within the limits required by law but cannot be used to reduce tax liab.

    • @asherdevdanperez105
      @asherdevdanperez105 3 роки тому

      @@gerardcarpizo thank you again sir, very helpful❤

  • @clouiemendoza6772
    @clouiemendoza6772 4 роки тому +1

    Nice and clear discussion sir😃,such a big help
    because I'm currently reviewing for my upcoming online midterms ➡️➡️➡️#income taxation

  • @AdelaidaMerenillo
    @AdelaidaMerenillo 5 місяців тому

    Sir may tanong po q about s tax po

  • @cedrickrabacal384
    @cedrickrabacal384 Рік тому

    Taxable ba ang Per Diem???

  • @bryanmarksantos3570
    @bryanmarksantos3570 4 роки тому +1

    ang leave with pay ba taxable?

  • @ryannitollano4704
    @ryannitollano4704 4 роки тому +1

    Sir anong range ng salary ang taxable? So if your salary is on the range that should be taxable, de minimis will help you so that you wont fall under their category?

    • @gerardcarpizo
      @gerardcarpizo  4 роки тому +1

      Hi Ryan, under the TRAIN Law, the limit is P250k. For de minimis, provided it does not exceed the 90k threshold or other statutory limit.