We exclude the value of employer-provided parking from wages under Social Security
unless the employee receives cash instead of parking.
The employee earns $1,000 and parking is worth $100. If the employee receives the
parking, credit the employee with wages of $1,000 because we exclude the value of
If the employee receives $100 instead of parking, then credit the employee with wages
of $1100.00 ($1000.00 earnings plus the $100 received instead of parking).