Fringe benefits are only tax-exempt if they are explicitly excluded by tax law. Recipients of taxable fringe benefits have to include the fair market value of the benefit in their taxable income ...

While salaries are always taxed, not all fringe benefits are taxable on your federal return. For instance, the below fringe benefits may be partly or fully excluded from your IRS taxable income ...

so employees generally do not face fringe benefit tax implications. Both employer and employee contributions, including those allocated to group risk cover, are tax-deductible, up to 27.5% of ...