An employer is able to exclude from employee wages the value of de minimis benefits that the employer has provided to an employee.
A de minimis benefit is any services or property that are provided by the employer to the employee that has little or no value and for which accounting for the services or property would be unreasonable or administratively impractical.
De minimis benefits do not include cash, gift cards and similar cash equivalent items. De minimis benefits can include the
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