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What is Fringe Benefits and De Minimis in PH about?

This document discusses fringe benefits and de minimis benefits provided by employers to employees. It defines fringe benefits as goods, services, or other benefits provided in addition to salaries and wages. Fringe benefits are considered a business expense for the employer but are subject to fringe benefit tax. The document lists common fringe benefits and tax rates, which range from 25-35% depending on the employee

Author

Novelyn Hiso-an

Language

EN