What is the maximum amount of total benefits excluded from the computation of the thirteenth-month pay?

The maximum amount of total benefits excluded from the computation of the thirteenth-month pay is ₱90,000.00. This amount represents the tax exemption threshold for various benefits granted to employees, ensuring that those benefits do not increase the taxable income of employees when calculating their thirteenth-month pay.

The thirteenth-month pay is a mandatory benefit provided to employees in the Philippines, and this exclusion is significant as it allows for a portion of employee benefits received throughout the year to be excluded from taxable income, promoting financial relief for workers.

Understanding the context of this exemption is essential, particularly for employers during payroll calculations and for employees to understand how their benefits are treated under the law. This helps ensure compliance with statutory requirements while maximizing the take-home benefits for employees.