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How much is the amount of de 2 points minimis and other benefits subject to basic tax? The following data is made available for 2019 taxable year of Mrs. Dela Cruz, a resident rank and file employee: Salaries at P22,000 per month P264,000 Rice allowance at P3,000 a month 36,000 Christmas gift/bonus 30,000 13th month pay and mid-year bonus 240,000 Productivity incentive pay covered by a CBA 25,000 Monetized unused vacation leave for 12 days 66,000 Monetized unused sick leave for 5 days 27,500 Medical cash allowance to dependents 3,000 Actual medical benefits 10,000 P240,500 P250,500 P251,500 O P280,000