Some individuals who are not employees, i.e., no employment relationship exists, may
nevertheless qualify for treatment as employees for fringe benefits; provided the
service or discount offered by the employer is consistent with the service or discount
offered to customers in the ordinary course of the employer's line of business. (For
information on no additional cost service, see RS 01402.070. For details on qualified employee discount, see RS 01402.075.)
With respect to an employer's line of business, the term employee includes the:
-
•
Retired and disabled employees
-
•
Surviving spouse of the employee
-
•
Spouse or dependent children