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REVENUE REGULATIONS NO. 4-2025 issued on January 30, 2025 further amends the “De Minimis” benefits provisions of Revenue Regulations (RR) No. 2-98, as amended, increasing the Clothing Allowance pursuant to Republic Act No. 11975, the Fiscal Year 2024 General Appropriations Act, and Employees Achievement Awards.

Section 2.78.1 of RR No. 2-98, as last amended by RR No. 11-2018, is further amended to read as follows:

“SECTION 2.78.1. Withholding of Income Tax on Compensation Income. –

(A) Compensation Income Defined. – xxx

                                      xxx      xxx      xxx

(3) Facilities and privileges of relatively small value. – xxx

                                      xxx      xxx      xxx

(e) Uniform and clothing allowance not exceeding ₱ 7,000 per annum;

                                      xxx      xxx      xxx

(h) Employee’s achievement awards, e.g., for length of service or safety achievement, in any form, whether in cash, gift certificate or any tangible personal property, with an annual monetary value not exceeding ₱ 10,000 received by the employee under an established written plan which does not discriminate in favor of highly paid employees.

                                      xxx      xxx      xxx”