If a Fringe Benefit Involves a Deduction from Employee Pay

Multiple Choice

If a fringe benefit involves a deduction from employee pay, which of the following is true?

A) Employers may only offer the benefit to certain classes of employees.
B) The amount of the deduction must be listed on the employee's pay advice.
C) The fringe benefit must be subject to income tax.
D) The employee must enroll in direct deposit for their pay.