If uniforms are provided to an employee, but the uniforms must be returned upon termination of employment, are they considered a “Fringe Benefit?
Although there has been no definitive ruling on this matter, it is our policy not to consider uniforms a fringe benefit for purposes of calculating an employee’s average weekly wage if the uniforms remain the property of the employer and must be returned upon termination of employment. Should the total amount paid for health insurance during the thirteen weeks covered by the Wage Statement be listed under “Fringe Benefits” on the Wage Statement, or should only the monthly contribution be listed? List only the monthly contribution for health insurance in the “Amount” column under Fringe Benefits. To calculate the weekly amount for a fringe benefit that is paid monthly, divide the monthly amount by 4.34821.
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