Employee discounts

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  • This chapter discusses the following employee fringe benefits: employee discounts; no-additional-cost services; company cafeterias and meal plans; qualified transportation; qualified retirement planning services; gyms and athletic facilities; working condition fringes; and de minimis fringes. Advantages, tax implications, and benefits are covered.

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  • In certain countries the Company also provides postretirement benefits other than pensions to various employees. The cost relating to such plans consists of the present value of the benefits attributed on equal basis to each year of service, and interest cost on the accumulated postretirement benefit obligation, which is a discounted amount. The transition obligation is being recognized through charges to earnings over a twenty-year period beginning in 1993 in the US and in 1995 for all other plans.

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  • Your employer may offer a group long-term care insurance plan or offer individual policies at a group discount. An increasing number of employers offer this benefit,16 especially since the passage of the Health Insurance Portability and Accountability Act (HIPAA). HIPAA allows employers the same type of federal tax benefit when they pay for their employees’ long- term care insurance as when they pay for their health insurance (except for Section 125 cafeteria plans). The employer-group plan may be similar to what you could buy in an individual policy.

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  • Lactation Rooms are available for employees who need to express breastmilk during work hours. These rooms have hospital-grade electric breast pumps (Medela Symphony) available for use and a sink for cleaning equipment. Electric breast pumps require the purchase of a Symphony breast pump kit for individual use. Use of these rooms is first-come/first serve basis, and some rooms require a combination code for entry.

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