Employee related exclusions:
Receipts from Health and Accident Insurance: exclude the value of hte insurance coverage from gross income
Life insurance provided: this excludes premiums on the first $50,000
Meals and lodging: if 1) provide for the conveniece of hte employer, 2) in-kind, 3) employer's premises
Other Tax-Free Fringe Benefits: de minimis, no additional cost to employer, qualified employee discounts, contributions to qualified pension plans, employee safety or lenght of service awards.