OTHER EMPLOYEE FRINGE BENEFITS (1 OF 9)
01.Core Concepts
• Meals • For the convenience of the employer • On the employer’s business premises • Employer deduction for meals for convenience of employer limited to 50% (2025; repealed in 2026) • Lodging • Same conditions for meals, plus • Employee required to accept as condition of employment • No-Additional-Cost Services • Service offered for sale to customers • In line of business in which employee works • Employer incurs no substantial cost • Taxable to HCEs if plan is discriminatory