Benefit or remuneration Rank and file Manager or employee Supervisor 1. Uniform allowance DM DM 2. Commisions SC SC 3. Rice Allowance DM DM 4. Productivity incentives DM DM 5. Christmas bonus - government OB OB 6. Fixed monthly RATA - government RC RC 7. Medical Benefits DM DM 8. Additional compensation allowance - OB OB government 9. 13th monthly pay OB OB 10. Christmas gift - private DM DM 11. Anniversary gift DM DM 12. Shuttle allowance to a distant family EB EB 13. Excess de minimis benefits OB FB 14. Basic salary RC RC 15. Profit sharing SC SC 16. Other employee personal expenses paid OB OB by employer 17. Emoluments and honoraria SC SC 18. Stock bonus SC SC 19. Educational assistance to employee EB EB under employment bond 20. Used sick leave credit RC RC 21. Monetized unused sick leave - private OB FB 22. Monetized unused vacation leave - DM DM private 23. Monetized unused sick leave - EB EB government 24. Monetized unused vacation leave - EB EB government 25. Excess over P90,000 of 13th month pay SC SC and other benefits