Revenue Memorandum Circular No. 50-2018
Q7: What is the treatment for the Premium on Health Card paid by the employer for the "rank and file" employees, as well as for those employees holding "managerial or supervisory" function?
A7: Premium on Health Card paid by the employer, whether rank and file or managerial/supervisor, under a group insurance shall be included as part of other benefits of these employees which are subject to the P90,000 threshold. However, individual premiums (not part of group insurance) paid for selected employees holding managerial or supervisory functions are considered "fringe benefits" subject to fringe benefit tax.
