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Q. Show Fringe benefits?
Meaning & definition: Fringe benefits refer to various extra benefits provided to employees in addition to a compensation paid in the form of wage / salary. The Fringe benefits can be defined as:
According to D.W. Balcher, "any wage cost not directly connected with the employee productive effort, performance, service or sacrifice.
According to R. Cockmar, "Fringe benefits are those benefits which are provided by an employer to or for the benefit of an employee and which are not in the form of wages, salaries and time related payments".
According to C.B. Mamoria, "Fringe benefit is primarily a means in the direction of ensuring maintaining and increasing the income of the employee. It is a benefit which supplements to a worker's ordinary wages and which are of value to them and their families insofar as it materially increases their retirement". Thus the Fringe benefits are those monetary and non monetary benefits given to the employees during and post employment period which are connected with the employment but not to the employees contributions to the organizations.
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