For example, if an employer provides one meal to only one employee on a daily basis, the value of the free daily meal would not be de minimis to that individual employee, even though the provision ...

The calculation of overtime pay could be impacted as well. Tax Compliance Under the Tax Code (Section 132 (a) (4)), de minimis benefits are excluded from taxation.

Opinion: CBIZ’s Mark Baran says businesses such as Shein and Temu, which rely on the duty-free treatment of cheap imported ...