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de minimis fringe benefit
De minimis fringe benefits are minimal or smallish perks provided by an employer; ''de minimis'' is legal Latin for "minimal".
==Definition==
Under US Internal Revenue Service Code § 132(a)(4), “de minimis fringe” benefits provided by the employer can be excluded from the employee’s gross income.〔IRC § 132(a)(4)(2007).〕 “De minimis fringe” means any property or service the value of which is (after taking into account the frequency with which smaller fringes are provided by the employer to the employer’s employees) so small as to make accounting for it unreasonable or administratively impracticable.〔IRC § 132(e)(1); Tres. Reg. § 1.132-6(a).〕 As a practical matter, 132(a)(4) is a narrowly defined rule of administrative convenience.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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