1. A fringe benefit is a form of pay for the performance of services given by the provider of the benefit to the recipient of the benefit. For example, you provide an employee a fringe benefit when you allow the employee to use a business vehicle(like company car) to commute to and from work.FRINGE BENEFIT RATE
Policy -Fringe benefits are non-taxable contributions of an employer and include:
· Retirement Contribution
· Health Insurance
· Dental Insurance
· Life Insurance
· Medicare
· Social Security
2. The above sentence is illinois state university's policies related to fringe benefit. That 6 items(retirement contribution,,,) are included in fringe benefit which employer would provide to employee.
And non taxible is not important to understand fringe benefit.
That source from http://www.policy.ilstu.edu/fiscal/fringe.html (Fringe Benefit Rate)