\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u624b\u5f53\uff08Non Taxable Allowance\u3001De Minimis Benefits\uff09\u306b\u3064\u3044\u3066\u3001\u304a\u8a71\u3092\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u65b9\u3067\u3042\u308c\u3070\u901a\u5e38\u6708\u306b2\u56de\u3082\u3089\u3046\u7d66\u6599\u3067\u3059\u304c\u3001\u901a\u5e38\u306eBasic Pay\u306e\u4ed6\u306b\u3001\u69d8\u3005\u306a\u624b\u5f53\u3092\u3064\u3051\u3066\u3044\u3089\u3063\u3057\u3083\u308b\u4f01\u696d\u69d8\u3082\u591a\u304f\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u306e\u624b\u5f53\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9805\u76ee\u3067\u3042\u308c\u3070\u975e\u8ab2\u7a0e\u3067\u652f\u7d66\u3067\u304d\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u65b9\u306b\u3068\u3063\u3066\u306f\u624b\u53d6\u308a\u304c\u5897\u3048\u3066\u5b09\u3057\u3044\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n\n\n

DE MINIMIS BENEFITS \u975e\u8ab2\u7a0e\u624b\u5f53\u306e\u9805\u76ee<\/span><\/td>\n	MONTHLY \u6708\u984d\u4e0a\u9650<\/span><\/td>\n	YEARLY \u5e74\u984d\u4e0a\u9650<\/span><\/td>\n<\/tr>\n
\n a) Medical cash allowance \u533b\u7642\u73fe\u91d1\u624b\u5f53 \uff08OR\u304c\u5fc5\u8981\uff09\uff08\u6276\u990a\u8005\u306b\u95a2\u3059\u308b\u3082\u306e\u306e\u307f\uff09<\/strong><\/p>\n<\/td>\n	125.00<\/td>\n	1,500.00<\/td>\n<\/tr>\n
b\uff09Rice subsidy \u7c73\u624b\u5f53<\/td>\n	1,500.00<\/td>\n	18,000.00<\/td>\n<\/tr>\n
c\uff09Uniform and clothing allowance \u30e6\u30cb\u30d5\u30a9\u30fc\u30e0\u3001\u670d\u624b\u5f53<\/td>\n	416.67<\/td>\n	5,000.00<\/td>\n<\/tr>\n
\n d\uff09Actual yearly medical assistance \u5b9f\u969b\u306e\u5e74\u6b21\u533b\u7642\u88dc\u52a9 \uff08OR\u304c\u5fc5\u8981\uff09<\/strong><\/p>\n<\/td>\n	833.33<\/td>\n	10,000.00<\/td>\n<\/tr>\n
e\uff09Laundry allowance \u30e9\u30f3\u30c9\u30ea\u30fc\u624b\u5f53<\/td>\n	300.00<\/td>\n	3,600.00<\/td>\n<\/tr>\n
f\uff09Christmas gifts \u30af\u30ea\u30b9\u30de\u30b9\u30ae\u30d5\u30c8\u624b\u5f53<\/td>\n	416.67<\/td>\n	5,000.00<\/td>\n<\/tr>\n
Total\uff08PHP\uff09<\/strong><\/td>\n	3,591.67<\/strong><\/td>\n	43,100.00<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u3053\u306e\u3088\u3046\u306b\u3001\u975e\u8ab2\u7a0e\u624b\u5f53\u306e\u6708\u984d\u4e0a\u9650\u306f\u7d043,600PHP\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u4ed6\u306b\u8d85\u904e\u52e4\u52d9\u6642\u306b\u304a\u3051\u308b\u98df\u4e8b\u624b\u5f53\u3066\u304c\u305d\u306e\u5730\u65b9\u306e\u6700\u4f4e\u8cc3\u91d1\u306e25\uff05\u307e\u3067\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u5e74\u959310\u65e5\u3092\u8d85\u3048\u306a\u3044\u5e74\u6b21\u6709\u7d66\u4f11\u6687\u306e\u8cb7\u3044\u4e0a\u3052\u3082\u3001\u975e\u8ab2\u7a0e\u306e\u624b\u5f53\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6839\u62e0\u6761\u6587\u306fRevenue Regulation No.8-2012\u3001\u53ca\u3073Revenue Regulation No.5-2011\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002 \u53c2\u8003URL\uff08BIR\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09\uff1ahttp:\/\/www.bir.gov.ph\/iss_rul\/reg2012.htm<\/a><\/p>\n \u624b\u53d6\u308a\u304c\u5897\u3048\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u96c7\u7528\u6642\u304b\u3089\u4e0a\u9650\u984d\u4ed8\u8fd1\u307e\u3067\u3053\u306e\u975e\u8ab2\u7a0e\u624b\u5f53\u3092\u3064\u3051\u308b\u3068\u3044\u3046\u7d66\u4e0e\u8a2d\u5b9a\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u975e\u8ab2\u7a0e\u624b\u5f53\u306f\u6bce\u5e74\u306e\u3088\u3046\u306b\u5c0f\u3055\u306a\u6539\u6b63\u304c\u3042\u308b\u305f\u3081\u3001\u4e0a\u9650\u984d\u4ed8\u8fd1\u3067\u8a2d\u5b9a\u3057\u3066\u304a\u304f\u306e\u306f\u304a\u52e7\u3081\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u308c\u3088\u308a\u306f\u6607\u9032\u306b\u4f34\u3044\u3001\u5c11\u3057\u305a\u3064Basic Pay\u3082\u975e\u8ab2\u7a0e\u624b\u5f53\u3082\u5897\u3084\u3057\u3066\u3044\u304f\u3088\u3046\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u65b9\u304c\u3001\u9577\u3044\u76ee\u3067\u898b\u3066\u3088\u3044\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n \u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n \u4ee5\u4e0a<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002 \u4eca\u9031\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u624b\u5f53\uff08Non Taxable Allowance\u3001De Minimis Benefits\uff09\u306b\u3064\u3044\u3066\u3001\u304a\u8a71\u3092\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002 \u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u65b9\u3067\u3042\u308c\u3070\u901a 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