Employer-provided de minimis fringe benefits are low-value incentives; de minimis is legal Latin for “minimum.” De minimis fringe benefits may not be accounted for or taxed in some countries because they have too little value and are too hard to account for.
De minimis fringe benefits are those provided to employees with such low values that they can be deducted from their taxable income. Because these things are so inexpensive, assigning them to employees in the accounting system is not cost-effective.
De minimis fringe benefits include:

  1. Personal usage of the copier on rare occasions
  2. Gifts from time to time
  3. Snacks on occasion
  4. Tickets to entertainment events on occasion
  5. Meal money on occasion
  6. Term life insurance for groups with a face value of less than $2,000
  7. Using a cell phone that was provided for work purposes or personal purposes


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