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Payment rate is given based on family's income over the financial year. The amount of benefit given for FTB Part A depends on family income.

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Oct 18,  · Whether a benefit provided is considered de minimis depends on all the facts and circumstances. In some cases, an amount greater than $2, of coverage could be considered a de minimis benefit. See Notice for more information. If part of the coverage for a spouse or dependents is taxable, the same Premium Table is used as for the employee.