“Fringe benefits” means the amounts, other than salaries or wages, paid or allowed by the employer to, or on behalf of, the employee for items including, but not limited to:

1. (a) Medical insurance premiums;
2. (b) Self-insured medical expenses;
3. (c) Life insurance premiums;
4. (d) Employer portion of F.I.C.A.;
5. (e) Unemployment compensation;
6. (f) Company discounts;
7. (g) Employer contributions to pension or profit sharing plans; or
8. (h) Education assistance payments.

Source. #4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06; ss by #10758, eff 1-16-15 (from Rev 301.15) renumbered by #13177 (formerly Rev 301.16); ss by #14231, eff 4-3-25, EXPIRES 4-3-35