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

(a) Monetized unused vacation leave credits of private employees not exceeding twelve (12) days during the year;

(b) Monetized value of vacation and sick leave credits paid to government officials and employees;

(c) Medical cash allowance to dependents of employees not exceeding ₱2,000.00 per employee per semester or ₱333.00 per month;

(d) Rice subsidy of ₱2,500.00 or one (I) sack of 50 kg. rice per month amounting to not more than ₱2,500.00;

(e) Uniform and clothing allowance not exceeding ₱8,000.00 per annum;

(f) Actual medical assistance, e.g., medical allowance to cover medical and healthcare needs, annual medical/executive check-up, maternity assistance, and routine consultations not exceeding ₱12,000.00 per annum;

(g) Laundry allowance not exceeding ₱400.00 per month;

(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 ₱12,000.00 received by the employee under an established written plan which does not discriminate in favor of highly paid employees;

(i) Gifts given during Christmas and major anniversary celebrations not exceeding ₱6,000.00 per employee per annum;

(j) Daily meal allowance for overtime work and night/graveyard shifts not exceeding thirty percent (30%) of the basic minimum wage on a per region basis; and

(k) Benefits received by an employee by virtue of a collective bargaining agreement (CBA) and productivity incentive scheme provided that the total annual monetary value received from both CBA and productivity incentive schemes combined do not exceed twelve thousand pesos (12,000.00) per employee per taxable year.