TN 27 (05-12)

RS 01402.065 Gyms and Other Athletic Facilities as a Fringe Benefit

The value of an on-premises athletic facility (a gym or other athletic facility) provided by an employer is not wages, if:

  • Located on the premises of the employer, and

  • Operated by the employer, and

  • It is primarily for the use of the employees, their spouses, and their dependent children.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301402065
RS 01402.065 - Gyms and Other Athletic Facilities as a Fringe Benefit - 05/15/2012
Batch run: 05/15/2012
Rev:05/15/2012