SBN-857: Providing Tax Relief to the Labor Sector

An Act Providing Tax Relief To The Labor Sector By Expanding The Coverage Of Exclusions From Gross Income And Income Increasing The Amounts Of De Minimis Benefits Exempt From Tax Amending For The Purpose Sections 32 (B) And 33 Of The National Internal Revenue Code Of 1997, As Amended, And For Other Purposes

  • Excludes from gross income the amounts received by natural and juridical persons as indemnity for any loss or injury suffered such as those incurred during labor disputes;
  • Institutionalizes de minimis benefits into the NIRC of 1997, excludes them from gross income, and adjusts the amounts based on current CPI values;
  • Currently, provision for de minimis benefits is just found in Revenue Regulations No. 5-2011.
  • Provides that rank-and-file employees would be able to enjoy fringe benefits as those of managerial employees
  • The amounts of such benefits for rank-and-file employees would be excluded from gross income.


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