2.03.1 Compensation (4)

Question 問題
Ellie operates a restaurant business and Joyce works as a waitress only Monday through Friday from 7 a.m. to 4 p.m. Ellie provides Joyce with a free breakfast and lunch each day, including Saturday and Sunday. Ellie values the breakfast at $5 a day and lunch at $7 a day. How much should Ellie add to Joyce's weekly paycheck for meals that she ate?

A. $0

B. $24

C. $60

D. $84

The correct answer is 正解は、[B. $24]
雇用主から無償で提供される食事は、事業所内で業務上の理由によるもののみ非課税の福利厚生費となる。よって、勤務日以外の食事（土日分）は給与賃金として課税対象となります。