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RS 01402: Wage Exclusions

Effective Dates: 03/14/2012 - Present

TN 24 (03-12)

A. Policy on fringe benefits

We treat most fringe benefits under the facilities or privileges rule. Facilities or privileges, such as entertainment, medical services, or courtesy discounts on purchases furnished for employees generally, were not wages, provided:

  • They were of relatively small value (5 percent or less of total pay), and

  • The company provided them to promote the health, good will, contentment, or efficiency of the employee.

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RS 01401: Wages
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RS 014: Wages
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RS 01403: Wage Evidence
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