23.130 Fringe Benefits (amplified)

23.130 Fringe Benefits (amplified) You should count and include as income any fringe benefits or "in kind" payment received by a parent in the course of employment or operation of a trade or business if the benefits significantly reduce personal living expenses. Such fringe benefits might include, but are not limited to, use of a company car, housing, or room and board. (Basic allowance for housing and subsistence and variable housing allowances for members of the armed services shall be considered income for the purposes of determining child support.) Fringe benefits do not include employee benefits that are typically added to the salary, wage, or other compensation that a parent may receive as a standard added benefit, including, but not limited to, employer paid portions of health insurance premiums or employer contributions to a retirement or pension plan.