Employee Fringe Benefits

Any item or experience that primarily benefits an employee is reportable. The Controller’s Office will determine if it is a taxable fringe benefit. Once the cumulative value of the total of taxable fringe benefits reported for an employee reaches $100 in a calendar year, it will be added to the earnings record as taxable income. Employees may decline receiving any item or experience that may be reportable. 

Swag: Items provided by the University to the employee must be reported (e.g., polo shirts, pullovers, blankets, pens, coffee mugs, lanyards, etc.) When swag is presented to an employee, they must be informed that it will be reported to the Controller’s Office. Do not purchase any swag on your personal credit card. The finance team should purchase any items through the proper university system. 

Lunch/dinner: Meals provided while hosting a non-employee guest for a valid business purpose are not reportable.

Apparel: Apparel that can reasonably be worn outside of work (i.e., not required uniforms or protective gear) is reportable. 

Holiday parties and similar infrequent, broad-based morale or team-building events (e.g., faculty/staff picnics or reading-day events) are non-reportable group events. However, individual gifts provided in connection with these events (including gifts to employees’ children) must be reported. Group events that primarily benefit specific employees and lack a documented business purpose must be entered in the system for each participant for review. 

Football suite: Attendance by a guest in a department- or university-sponsored football suite must be reported when it primarily benefits the employee who invited the guest (i.e., personal entertainment). Attendance required for work-related purposes is not reportable. The department hosting the suite is responsible for reporting participants.