supplements to main pay from employer rewards given or offered to employees in addition to their wages or salaries and included in their employment contract. Fringe benefits range from share options, company cars, expense accounts, cheap loans, medical insurance, and other types of incentive plan to discounts on company products, subsidized meals, and membership of social and health clubs. Many of these benefits are liable for tax. In the United States, a cafeteria plan permits employees to select from a variety of such benefits, although usually some are deemed to be core and not exchangeable for others. Minor benefits, sometimes appropriated rather than given, are known as perks.