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Table of Contents T-3 3.2-6 Club Memberships............................................................................................................. 3-27 3.2-7 Emergency Responder Benefits.......................................................................................... 3-28 3.3 Additional Employer-Provided Benefits. ........................................................................................... 3-29 3.3-1 Life Insurance..................................................................................................................... 3-29 3.3-2 Moving Expenses. .............................................................................................................. 3-36 3.3-3 Educational Assistance....................................................................................................... 3-39 3.3-4 Group Legal Services. ........................................................................................................ 3-43 3.3-5 Employee Business Travel Expense Reimbursements. ....................................................... 3-43 3.3-6 Employer-Provided Meals and Lodging. ........................................................................... 3-59 3.3-7 Adoption Assistance........................................................................................................... 3-61 3.4 Other Payments.................................................................................................................................. 3-63 3.4-1 Advances and Overpayments. ............................................................................................ 3-63 3.4-2 Awards and Prizes. ............................................................................................................. 3-66 3.4-3 Back Pay Awards. ............................................................................................................... 3-67 3.4-4 Bonuses. ............................................................................................................................. 3-73 3.4-5 Commissions...................................................................................................................... 3-74 3.4-6 Conventions. ...................................................................................................................... 3-75 3.4-7 Death Benefits.................................................................................................................... 3-75 3.4-8 Dependent Care Assistance Programs................................................................................ 3-75 3.4-9 Directors’ Fees. ................................................................................................................... 3-77 3.4-10 Disaster Relief Payments.................................................................................................... 3-77 3.4-11 Employer-Paid Taxes (Grossing-Up). ................................................................................ 3-78 3.4-12 Equipment Allowances......................................................................................................3-83 3.4-13 Gifts. .................................................................................................................................. 3-84 3.4-14 Golden Parachute Payments............................................................................................... 3-85 3.4-15 Guaranteed Wage Payments............................................................................................... 3-85 3.4-16 Jury Duty Pay..................................................................................................................... 3-85 3.4-17 Leave-Sharing Plans. ......................................................................................................... 3-86 3.4-18 Loans to Employees. .......................................................................................................... 3-87 3.4-19 Military Pay........................................................................................................................ 3-88 3.4-20 Outplacement Services....................................................................................................... 3-90 3.4-21 Retroactive Wage Payments. .............................................................................................. 3-90 3.4-22 Security Provided to Employees......................................................................................... 3-90 3.4-23 Severance or Dismissal Pay................................................................................................3-91 3.4-24 Stocks and Stock Options. ................................................................................................. 3-91 3.4-25 Strike Benefits. ................................................................................................................... 3-98 3.4-26 Supplemental Unemployment Benefits.............................................................................. 3-98 3.4-27 Tips. ................................................................................................................................... 3-99 3.4-28 Uniform Allowances......................................................................................................... 3-105 3.4-29 Vacation Pay. .................................................................................................................... 3-105 3.4-30 Wages Paid After Death................................................................................................... 3-105 3.5 Withholding and Reporting Rules for Employer-Provided Benefits. .............................................. 3-106 3.5-1 Withholding on Cash Fringe Benefits. ............................................................................ 3-106 3.5-2 Withholding and Reporting on Noncash Fringe Benefits. .............................................. 3-106 3.6 Review Questions and Exercises. ..................................................................................................... 3-108 The Payroll Source®