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Human Resources Services
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Payroll Information
Taxable Fringe Benefits
(updated 6/13/2005)


According to Internal Revenue Service (IRS) regulation, the value of fringe benefits received by an employee from the employer is considered taxable and must be included as compensation on the employee¼s paycheck(s) and the W-2. The value of the fringe benefits is added to the following gross pay and increases the amount of applicable tax or contributions.

The following are considered to be taxable fringe benefits and included on employee paychecks and W-2 as appropriate.

Taxability Determination of Tuition Paid on Behalf of Employees by the University

Tickets for University Sponsored Events

Life Insurance (Employer-Provided Life Insurance)