Which of the following benefits is typically included under Statutory Fringe Benefits?

Statutory fringe benefits are those that employers are legally required to provide to their employees under various laws and regulations. Health insurance is a prime example, particularly in jurisdictions where laws mandate coverage, such as the Affordable Care Act in the United States, which requires certain employers to provide health insurance to their full-time employees.

In contrast, paid vacation, job training, and employee discounts are typically not mandated by law. While many employers may voluntarily offer these benefits to attract and retain talent, they do not fall under the category of statutory fringe benefits, as no legal requirement compels them to do so. This distinction is critical for understanding the nature of fringe benefits and the obligations of employers under employment laws.