Are costs, incurred by an employer for uniforms, lodging, meals or use of a company vehicle considered fringe benefits?
No. Uniforms, lodging, meals, mileage, riding time and waiting time payments are specifically excluded as bona fide fringe benefits. Payment for such items are considered reimbursements or business expenses which an employer may choose to bear, but which are not purely for the worker’s benefit. Other costs such as the use of an employer’s vehicle, cannot accurately be calculated on an hourly basis and is, therefore, excluded.
Related Questions
- If an employer allows an employee to take a company vehicle home, does the employer have to pay for travel time from home to the job site and vice versa?
- Does the employer have to pay travel time when the employer arranges for a company vehicle to pick up employees and deliver them to the job site?
- Are costs, incurred by an employer for uniforms, lodging, meals or use of a company vehicle considered fringe benefits?