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Interestingly, only 4% of the S&P 500 companies reported eliminating at least one perquisite in the most recent year, with no single type of perquisite being eliminated most often.
If the car is for personal use and running and maintenance expenses are paid by the employer, the actual expenditure incurred by the employer, including the remuneration of the chauffeur along with an amount representing normal wear and tear of the car (10 per cent cost of the car or hire charges if the car is hired) is taxable as a perquisite.
For the type and amount of a perquisite to be described in a footnote or accompanying narrative, the individual perquisite had to exceed 25% of the total perks reported for the executive.
Institutional care was perceived as a social welfare perquisite, not as a form of punishment.
He said better hotel facilities and state of the art infrastructure are perquisite for the promotion of tourism in the country.
FAISALABAD -- University of Agriculture Faisalabad (UAF) Vice Chancellor Prof Dr Iqrar Ahmad Khan on Thursday said the latest agriculture methods were perquisite to ensure food security in the county.
When foreign technicians are deputed to India and their employer pays tax on their behalf, as well as contributes to the pension and social security benefits, would such amount be treated as a perquisite taxable in India?
As the pressure on executive pay has intensified, compensation committees began transitioning their executives away from certain benefit and perquisite offerings that shareholders considered excessive.
Under the SEC's new, broader definition of perquisites--with a revised, lower disclosure threshold of $10,000 instead of $50,000--companies must be sure to evaluate current policies and investigate ideas for restructuring or reducing reported perquisite values.
In-room pornography is also a profitable perquisite for major hotel chains such as Hilton and Marriott International.
It also includes cash bonuses or incentives paid, long-term incentives granted, pension plans, profit--sharing plans, as well as any supplemental executive benefit and perquisite programs.