Fringe Benefits

Fringe benefits are things of value over and above wages that an employer provides to his employees.

Kiki made $3000 a month working for a community college. She also got free access to the gym and free medical, dental, and life insurance. The gym access and all the insurance would be classified as fringe benefits.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/fringe-benefits/