Terrence M.Department of Finance University of Nevada - Las VegasJournal of Legal EconomicsClauretie, Terrence M. 2002-2003. "Fringe Benefits, Employer-Paid Health Insurance and the Age-Earning Cycle: Implications for Forensic Economists." Journal of Legal Economics 12(3): 63-79....
Analysis of Fringe Benefits for Non-Metropolitan Versus Metropolitan Employee Compensation Empirical analysis of employer-provided insurance in the country; Fringe benefits offered by industries; Effect of trade-unionson employer-paid contributions.do... HH Jensen - 《American Journal of Agricultural Econom...
IRC section 132(d) allows employers to offer a tax-free working condition fringe benefit for any business-related expense that employees could deduct on their individual tax returns under IRC section 162 if they themselves paid it. CPAs must look to section 162 for guidance on using this alter...
The educational assistance is 1 of the few fringe benefits not subject to income taxes, payroll taxes or federal unemployment taxes. The educational assistance plan must be written and meet certain other requirements, under IRC §127. However, none of the expenses paid by the employer can be us...
In addition to direct compensation (salaries and bonuses), fringe benefits such as employer-provided health insurance (EPHI) may also influence an individual's decisions on actual and expected employment duration. This study analyzes the...
where the employer operates the pensions payroll on behalf of the scheme, paying into a separate bank account any benefits which have not been paid to members within two days; • a duty to disclose to the trustees or managers the occurrence of any event relating to the employer which could...
Compensation paid to employees, such as salary, wages, bonuses, vacation and sick pay, and fringe benefits are deductible by the employer. Employment tax credits reduce the deductible amount, dollar for dollar. However, there are 5 tests to determine whether compensation is deductible. These tests...
benefits subject to fringe benefits tax jury top-up payments parental leave payments annual leave loading accrued annual leave, long service leave, and sick leave paid as a termination lump sum redundancy payments gratuities and tips dividends partnership and trust distributions restraint of trade agreem...
Explains that employees gross income does not include employer-provided coverage paid under an accident or health plan. Employee's choice of benefits from a cafeteria plan established by an employer; Reasons for the exclusion applied to... Fiore,Nicholas,J. - 《Tax Adviser》 被引量: 0发表: ...
Not all employer-paid housing is taxable. Housing as a fringe benefit If an employer provides housing as a fringe benefit to attract or retain employees, the IRS considers the value of the lodgings a taxable benefit. It is taxable income for the employee. This includes both housing that an...