Employee benefits in the United States include relocation assistance: medical, prescription, vision,and  dental plans: health and dependent care flexible spending accounts: retirement benefit plans(pension,401(k),403(b): group term life and long term care insurance plans: legal assistance plans: medical second opinionprograms, adoption assistance: child care benefits and transportation benefits:paid time off in the form of vacation and sick pay. Benefits may alsoinclude formal or informal employee discount programs that grant workers access to specialized offerings from local and regional vendors(movies and theme park tickets, wellness programs, discounted shopping, hotels and resorts)

Employers that offer these types of work-life perks seek to raise employee satisfaction, corporate loyalty, and worker retention by providing valuable benefits that go beyond a base salary figure. Fringe benefits are also thought of as the costs of retaining employees other than base salary.

Normally,employer provided insurance benefits are tax-deductible to the employer and non deductible to the employee. 

American corporations may also offer cafeteria plans to their employees. These plans offer a menu and  level of benefits for employees to choose from.In most instances, these plans are funded by both the employee and the employers.

Under the Affordable Care Act’s Employer shared responsibility provisions, certain employers known as applicable large employers are required to offer minimum essential coverage that is affordable to their full-time employees or else make the employer shared responsibility payment to the IRS.