Perhaps the term "fringe benefits"  is somewhat of a misnomer, since it connotates peripheral importance. With many companies expending over a third of their payroll on such items, they are hardly inconsequential. A fringe benefit is a form of pay for the performance of services. For example, taxpayer provides an employee with a fringe benefit when they allow the employee to use a business vehicle to commute to and from work. A person who performs services for a taxpayer doesn't have to be their employee. A person may perform services as an independent contractor, partner, or director.

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Additional Contents : Complete, no additional material needed
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