Among those considered are the ‘de minimis’ benefits which are exempt ... P750 per employee per semester or P125 per month (c) Rice subsidy of P1,500 or one sack of 50-kg.

These types of exemptions have fallen under the general rubric of de minimis benefits ... employee per semester or P125 per month). 3. Rice subsidy of P1,500 or one sack of 50 kg.