General Information A fringe benefit is a form of pay provided to any person for theperformance of services by that person. For the rules discussed inthis chapter, treat a person who agrees not to perform services (suchas under a covenant not to compete) as performing services. Examples of fringe benefits you may provide include the followingitems. The use of a car. Flights on airplanes. Discounts on property or services. Memberships in country clubs or other social clubs. Tickets to entertainment or sporting events. Provider of fringe benefit.hoteles LimerickYou are the provider of a fringe benefit if it is provided forservices performed for you. You may be the provider of the benefiteven if it was provided by another person. For example, you are theprovider of a fringe benefit your client or customer provides to youremployee for services the employee performs for you. Nonemployer provider.You do not have to be the employer of the recipient to be theprovider of a fringe benefit. For example, you may provide fringebenefits to an independent contractor as a client or customer of thecontractor. accommodation in BlackpoolRecipient of benefit.Your employee or some other person who performs services for you isthe recipient of a fringe benefit provided for those services. Youremployee may be the recipient of the benefit even if it is provided tosomeone who did not perform services for you. For example, youremployee may be the recipient of a fringe benefit you provide to amember of the employee's family. The recipient does not have to be your employee. For example, therecipient may be a partner, director, or independent contractor. Inthis chapter, the term "employee" includes any recipient of afringe benefit unless stated otherwise. ERROR MSGIncluding benefits in pay.Unless the law says otherwise, you must include the value of fringebenefits in the recipient's pay. If the recipient of a taxable fringe benefit is your employee, thebenefit is subject to employment taxes and must be reported on FormW-2. However, you can use special rules to withhold, deposit,and report the employment taxes. See Publication 15and Publication 15Sopot Hotels-Afor more information. If the recipient of a taxable fringe benefit is not your employee,the benefit is not subject to employment taxes. However, you may haveto report it on Form 1099-MISC and you may have to withholdincome tax under the backup withholding rules. See theInstructions for Forms 1099, 1098, 5498, and W-2G formore information.