Fringe benefit required by the nature of or necessary to trade or business of the employer
B
Fringe benefit for the convenience or advantage of the employer
B
Car plan for managerial employees.
A
Daily meal allowance for managerial employees.
B
Monetized unused vacation leave credits of private employees not exceeding 10 days.
B
Monetized unused vacation leave credits of government employees in excess of 10 days
B
Monetized value of sick leave credits not exceeding 10 days.
B
Monetized value of sick leave credits of private employees in excess of 10 days.
B
Compensation income of supervisory and managerial employees
B
Housing units situated inside or adjacent to business or factory (located within 50 meters from the perimeter of business).
B
House benefits to the Chief Finance Officer of the company
A
Allowances received by supervisory and managerial employees not subject to liquidation.
A
Used by employee of aircraft (including helicopters) owned/maintained by the employer.
B
Cost of 1st class/business class airplane ticket for business travel or convention abroad in excess of 70%.
B
De minimis benefits received by an executive of a company.
B
Educational assistance (Master of Science in Accountancy) granted to Fe, the Finance Manager or ABC Company. NO written contract was executed by Fe and ABC.
A
Premiums borne by the employer tor the group insurance of employees
B
Contributions of the employer for the benefit of the employee retirement, insurance and hospitalization benefit plans.
B
Reimbursement of transportation expenses paid to a messenger of the company
B
Contributions made by an employer to SSS, GSIS and similar contributions under existing laws in excess of what the law requires contributions.
B