X How much is the tax payable to the BIR by Mr. Estoque? 0/5 Gross 13th month De minimis Employee Position Salary* pay Cash benefits benefits Remarks Ernesto De Vera Comptroller 840,000 70,000 50,000 5,000 Reynaldo Estoque Accounting 264,000 22,000 40,000 5,000 Assistant Johnnie Tomas Maintenance 87,600 7,300 5,000 Minimum Staff wage earner Exclusive of the 13th month pay, cash benefits & de minimis