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.