Employers often want to offer attractive compensation packages to bring in good employees. But, compensation goes beyond an employee’s hourly or salary wages. It also includes additional small business employee perks, known as fringe benefits. So, what are fringe benefits? And, what are the types of fringe benefits?

什么是附带好处？

附带福利是利益此外an employee’s wages. So, any monetary benefit an employer offers in exchange for an employee’s services that does not include their salary is a fringe benefit.

Fringe benefits examples include:

• Personal use of company car
• Health insurance
• Life insurance coverage
• Retirement plans

Generally, employers offer competitive employee benefits to attract job hunters. And, there are quite a few types of fringe benefits to offer employees.

但是，在您向员工提供这些好处之前，您需要知道他们是否应纳税。通常，附带福利应纳税。但是，某些附带福利选项是不可移动的。

Fringe benefits for non-employees

附带福利不仅对员工。您还可以为独立承包商提供附带福利。由于仅用于特定工作的独立承包商，因此您不会将其包含在工资单上。而且，您不从他们的工资中扣除税款。

But because you pay for the work they perform, you can offer fringe benefits to contractors, too.

业务伙伴还可以获得附带福利。

给予独立承包商和合作伙伴的附带福利不征税。但是，您应该报告好处：

• Independent contractor:Use Form 1099-NEC, Nonemployee Compensation
• 伙伴：Use Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.

Fringe benefits for S corporations

出于附带福利的目的，S公司不应将2％的股东作为公司的雇员。取而代之的是，将2％的股东视为合伙企业的合伙人。而且，不要将收益视为减少向股东的分配。

应税附带福利

一些福利征税,所以你必须回购rt the amount unless the IRS explicitly excludes the fringe benefit from taxes. Calculate, withhold, and report federal income, Social Security, and Medicare taxes on the fringe benefits. And, calculate, remit, and report federal unemployment taxes on the fringe benefits, too.

Some taxable fringe benefits include cash bonus pay, paid personal time off, and personal use of business vehicles.

Determine the value of the employee fringe benefits by January 31 of the year后您将他们交给您的员工。这样，您可以为所有接收它们的员工报告表格W-2，工资和税收声明的附带福利。

Forfederal income tax withholding, you can add the value of the fringe benefits to the employee’s regular wages. Or, you can withhold at the fringe benefit tax rate of 22% (the same rate for supplemental pay).

And, calculate and withhold社会保障和医疗保险税将价值添加到员工的工资中后的总薪酬。在员工的中包括附带福利total赔偿以确定社会保障和医疗保险税的雇主部分。

因为雇主而不是雇员付款FUTA tax，使用员工的total赔偿（直至FUTA税收门槛），以确定您的FUTA责任。

不可缴纳的附带福利

Some fringe benefits are not part of a worker’s taxable compensation. That means the benefits might not be subject to federal income tax withholding, FICA, and FUTA tax. In most cases, they are not included on the employee’s Form W-2.

List of fringe benefits for employees

一些好处有排除规则。排除规则规定，所有收益价值的全部或部分都被排除在工资之外。因此，这些收益被排除在某些或所有税款之外，包括联邦收入，社会保障和医疗保险税。请勿在员工表格W-2上列出排除的福利。

以下附带福利列表遵守排除规则：

• 事故和健康益处
• 成就奖
• 收养援助(only exempt from federal income tax)
• 运动设施
• de minimis（最小）福利
• Dependent care assistance
• Educational assistance program
• Employee discounts
• Employee stock options
• 雇主提供的手机
• 团体期限保险
• 健康储蓄帐户（HSA）
• 在商业场所住宿
• Meals
• 移动费用偿还
• No-additional-cost services
• Retirement planning services
• Transportation (commuting) benefits
• Tuition reduction
• 工作条件的好处

Some fringe benefits are only nontaxable in certain situations. Some taxes could apply. For example,group-term life insurance coverageis only exempt from FICA tax up to the cost of $50,000.

检查IRSPublication 15-Bfor more information on fringe benefits and exemptions.

寻找一种简单的方法来为您的工资单增加附带福利吗？不确定您应该在薪资软件上花费多少，以使您可以添加这些特权？下载我们的免费指南，”在线工资软件的费用是多少？”要了解有关如何找到适合您预算并为您提供所需工具的选项的更多信息。

Section 125 cafeteria plan

自助餐厅计划允许员工选择所需的好处。员工获得福利税前扣除额，这意味着他们减少了应税收入，这可以降低其纳税责任。

在建立第125节自助餐厅计划时，您必须让员工在应税和非应税福利之间进行选择。合格的收益来自排除（税收）附带福利以及灵活的支出帐户（FSA）的清单。自助餐厅计划中不允许一些非应有的附带福利。

你can在自助餐厅计划中包括以下好处：

• 事故和健康益处(not Archer medical savings accounts)
• 收养援助
• Dependent care assistance
• 团体期限保险（包括不能从工资中排除的费用）
• 健康储蓄帐户（HSA）*

*IRS允许员工使用HSA分配来支付合格的长期护理保险费或合格的长期护理服务，否则这些服务被排除在自助餐厅计划之外。

Donot在自助餐厅计划中包括这些好处：

• 弓箭手医疗储蓄帐户
• 运动设施
• de minimis（最小）福利
• Educational assistance
• Employee discounts
• 雇主提供的手机
• 在商业场所住宿
• Long-term care insurance
• Meals
• No-additional-cost services
• Retirement planning services
• Transportation (commuting) benefits
• Tuition reduction
• 工作条件的好处

To ensure cafeteria plans don’t favor highly compensated or key employees, include the value of taxable benefits in their wages.

For more information on cafeteria plans, consult the IRS.

Simple cafeteria plan

If you employed an average of 100 or fewer employees during either of the two previous years, you can establish a simple cafeteria plan. If you’re a new business owner, you are eligible if you expect to only employ an average of 100 or fewer employees in the current year.

一个简单的自助餐厅计划就像自助餐厅计划：员工可以选择他们想要获得的收益。但是对于简单的自助餐厅计划，代表每个qualifying employee.

With simple cafeteria plans, you do not need to worry about the plan favoring IRS highly compensated employees or key employees. Consult the IRS for contribution requirement rules.

附带福利声明

你can provide your employees with an annual fringe benefit statement to show them their total compensation (regular wages + fringe benefits).

例如，您可能会分解每个附带福利的成本，并发现总附带福利价值为14,000美元。然后，您可以将其添加到员工的年薪中。

Providing a fringe benefit statement shows your employees how much they really receive from your business.

This article has been updated from its original publication date of May 22, 2017.

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