TN 2 (05-95)
Employers make various payments on behalf of their employees that are not earnings
and are not available to meet food, clothing, or shelter needs.
The following payments by an employer are not income unless the funds for them are
deducted from the employee's salary:
funds the employer uses to purchase qualified benefits under a cafeteria plan;
employer contributions to a health- insurance or retirement fund;
the employer's share of FICA taxes or unemployment compensation taxes, in all cases;
the employee's share of FICA taxes or unemployment compensation taxes paid by the employer on wages
for domestic service in the private home of the employer or for agricultural labor only,
to the extent that the employee does not reimburse the employer.
What is income, SI 00810.005
What is not income, SI 00815.001
Cafeteria plans, SI 00820.102