Introduction This chapter discusses some fringe benefits (defined in chapter 4)you can provide to your employees as part of an employee benefitprogram. You can generally exclude a limited amount of the cost of benefitsyou provide to an employee through certain employee benefit programsfrom the employee's wages as you withhold, pay, and report employmenttaxes. This chapter explains how to figure the amount you can excludefrom your employee's wages. See chapters 3and 4 for information onexcluding certain other benefits from wages. See chapter 2forinformation about deducting the costs of employee benefit programs.