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The value of lodging is not taxable if as a condition of employement the employee must accept the lodging on the employer's business premises for the employer's convenience.
The exclusion does not apply if you allow your employee to choose to receive additional pay instead of lodging.

The value of employer provided meals is not taxable if furnished on your employer's business premises for the employer's convenience.
The employer can exclude any occasional meal or meal money he or she provides to an employee if it has so little value (taking into account how frequently you provide meals to your employees) that accounting for it would be unreasonable or administratively impracticable.
The exclusion applies, for Coffee, doughnuts, or soft drinks, occasional meals or meal money provided to enable an employee to work overtime, occasional parties or picnics for employees and their guests.
Food or beverages the employer furnishes to employees qualify as a de minimis benefit, and can be deducted at their full cost. The 50% limit on deductions for the cost of meals does not apply.

The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit.
Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit.
You provide a cell phone primarily for noncompensatory business purposes if there are substantial business reasons for providing the cell phone.
You cannot exclude from an employee's wages the value of a cell phone provided to promote goodwill of an employee, to attract a prospective employee, or as a means of providing additional compensation to an employee.

Employer reimbursements to you or payments to a third party for qualified adoption expenses are generally tax free up to $12,650 in 2012 ($13,360 in 2011.)
The exclusion is phased out if your modified gross income is between $189,710 and 229,710 in 2012 ($185,210 and $225,210 in 2011.)

Employer contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax.
For 2013, the employer can contribute up to $3,250 for self-only coverage or $6,450 for family coverage to a qualified individual's HSA.

An employee can generally exclude from gross income up to $5,000 of benefits received under a dependent care assistance program each year. This limit is reduced to $2,500 for married employees filing separate returns.
The employer can exclude the value of benefits from the employee's wages if you reasonably believe that the employee can exclude the benefits from gross income and qualify for the dependent care credit.
The employer cannot exclude dependent care assistance from the wages of a highly compensated employee unless the benefits provided under the program do not favor highly compensated employees.

Premiums paid by employer to recipient are not taxed if policy coverage is $50,000 or less. .

Fringe benefits are taxable and included in a recipient's pay Unless the law specifically excludes it.
Fringe Benefits are various non-wage compensations provided to employees in addition to their normal wages or salaries.
The most common of these benefits include health, dental, accident and life insurance, daycare, tuition reimbursement, disability income protection, retirement benefits, sick leave, vacation pay, profit sharing, funding of education and adoption benefit plans.
Normally, employer-provided benefits are tax-deductible to the employer and non-taxable to the employee. The exception to the general rule includes certain executive benefits such as for golden parachute plans.

You can exclude up to $5,250 of educational assistance you provide to an employee under an educational assistance program from the employee's wages each year.
Graduate school expenses qualify as well as undergraduate courses.
Payments are tax free provided that the courses do not satisfy the employer's minimum educational standards and do not qualify the student for a new profession.
Educational assistance means amounts you pay or incur for your employees' education expenses.
These expenses generally include the cost of books, equipment, fees, supplies, and tuition. These expenses do not include the cost of a course or other education involving sports, games, or hobbies, unless the education has a reasonable relationship to your business, or is required as part of a degree program.
Education expenses do not include the cost of tools or supplies (other than textbooks) your employee is allowed to keep at the end of the course.
They do not include the cost of lodging, meals, or transportation.

You can exclude the value of a minor cost ( "de minimis") benefit you provide to an employee from the employee's wages.
A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your employees) that accounting for it would be unreasonable or administratively impracticable.
Examples of de minimis benefits include the following. Occasional meal money and taxi fares for overtime work.
Transportation fare.
Occasional parties or picnics for employees and their guests.
Occasional tickets for theater or sporting events.
Personal use of an employer-provided cell phone provided primarily for noncompensatory business purposes.
Holiday gifts, other than cash, with a low fair market value.
Group-term life insurance payable on the death of an employee's spouse or dependent if the face amount is not more than $2,000.