Fringe Benefits 2026: Tax Rules and Reporting Essentials
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From: $165.00
Date: March 17th , 2026
Time: 1pmET | 12pm CT | 11am MT | 10am PT
Duration: 60 minutes
Description:
Fringe benefits are a powerful tool for attracting and retaining top talent—but tax and reporting rules are complex, detailed, and constantly evolving. Payroll and HR teams must know exactly what’s taxable, what’s not, what’s reportable, and when limits apply. Even minor errors can lead to penalties, interest, or IRS audits.
This expert-led program breaks down IRS rules in clear, practical terms, giving participants the confidence to handle fringe benefits under current law, including situations where employees share costs or new tax legislation changes the rules.
Topics Covered
Transportation & Vehicles
IRS-approved methods for valuing personal use of company vehicles
Taxable auto allowances and reimbursement policies
Section 132 transportation benefits: parking, transit, and bicycles
Tax treatment for company aircraft use
Section 132 Fringe Benefits
Working condition benefits
De minimis benefits
Employee discounts
No-additional-cost services
Service and safety awards, including new tax law updates
Prizes, awards, gift cards, and holiday gifts
Cell phones
Meals, Housing & Education
Employer relocation rule changes
On-site lodging and executive housing
Taxability of employer-provided meals
Cafeteria plans and employee-paid meals
Occasional meals
Educational assistance programs
Learning Objectives
Understand IRS rules for valuing and reporting fringe benefits
Learn how new tax legislation affects common benefits and allowances
Practical guidance for payroll, HR, and accounting teams to stay compliant
Avoid costly errors and penalties by applying clear, actionable strategies
Review real-world examples and scenarios for accurate fringe benefits reporting
Who Should Attend:
Payroll Executives, Managers, Administrators, Professionals, and Entry-Level Staff
Human Resources Executives, Managers, and Administrators
Accounting Personnel
Business Owners, Executive Officers, and Department/Operations Managers
Attorneys, Legal Professionals, and Compliance Officers
Lawmakers or policy advisors dealing with payroll or benefits regulations
Anyone responsible for navigating the complexities of payroll compliance and fringe benefits reporting
About Our Speaker
Vicki M. Lambert, CPP, is President and Academic Director of The Payroll Advisor™, a firm specializing in payroll education and training. The company’s website www.thepayrolladvisor.com offers a payroll news service which keeps payroll professionals up-to-date on the latest rules and regulations. With 40 years of hands-on experience in all facets of payroll functions as well as over three decades as a trainer and author, Ms. Lambert has become the most sought-after and respected voice in the practice and management of payroll issues. She has conducted open market training seminars on payroll issues across the United States that have been attended by executives and professionals from some of the most prestigious firms in business today.