Is this $132k TC / 45 Days PTO package normal, or am I getting lowballed on the base?

Hey everyone,

​I just received a job offer and want to get a realistic benchmark on the compensation structure. I’m trying to figure out if this is actually a solid offer for the current market or if the base is low and they are compensating with weird perks.

​Here are the exact terms:

​Base Salary: $96,000 / year (standard taxes/deductions like PFOs apply)

​Hours: 40 hours/week (8 hours/day, 5 days/week)

​Allowances: $36,000 total per year. The company explicitly stated they don't track receipts or require expense reports for these; it's just added directly to the payout.

​Travel: $20,000

​Shopping: $6,000

​Housing: $5,000

​Training: $5,000

​Paid Time Off: 45 days standard leave per year (excluding weekends).

​Total Value: $132,000

​My main concern is the $96k base. Is it normal for corporate roles to artificially deflate the base salary and pile on $36k in unstructured "allowances" instead, or is this a tax/payroll strategy on their end? Also, how does a 45-day PTO policy track with standard industry burnout rates?

​Am I being fairly compensated here, or should I be pushing to convert those allowances into a higher base salary? Would love an objective look at this.