ABSTRACT
Introduction ...................................................................................................................................... 75 Case Model Example .............................................................................................................. 75
How Much Are Employer Benefits Worth? ..................................................................................... 75 Payroll Taxes ........................................................................................................................... 75 Social Security ........................................................................................................................ 75 Medicare Tax .......................................................................................................................... 75 New in 2013 ............................................................................................................................ 75 Retirement Plan Contributions................................................................................................ 76 Paid Time Off .......................................................................................................................... 76 Healthcare ............................................................................................................................... 76 Life Insurance ......................................................................................................................... 76 Long-Term Disability ............................................................................................................. 76 Adding It Up ........................................................................................................................... 76
Hospital Employee Benefits .............................................................................................................77 Tax-Free Benefits ....................................................................................................................77 Accident and Health Benefits ................................................................................................. 78 Calculation .............................................................................................................................. 78 Group Term Life Insurance ..................................................................................................... 78 Moving Expense Reimbursements ......................................................................................... 78 Dependent-Care Expenses ...................................................................................................... 79 Meals and Lodging ................................................................................................................. 79 Adoption Assistance ............................................................................................................... 79 Use of Athletic Facilities......................................................................................................... 79 Employee Awards ................................................................................................................... 79 Educational Assistance ........................................................................................................... 79 Qualified Employee Discounts ...............................................................................................80 Retirement Planning ...............................................................................................................80 Working-Condition Benefits ...................................................................................................80 De Minimus Fringe Benefits ...................................................................................................80 Qualified Transportation Benefits ...........................................................................................80 Miscellaneous Specialized Provisions ....................................................................................80 Benefits That Are Not Taxed at Full Economic Value ............................................................80
Cost Comparison: Employer-Provided Transportation .................................................................... 81
