§1.06 Employee or Self-Employment Benefits

In determining a parent's gross income, you may consider a parent's employee or self-employment benefits, "taking into consideration the benefit to the employee, any corresponding reduction in living expenses, and other relevant facts." [FC §4058(a)(3).]

Such benefits may include, but are not limited to, the following:

• Car allowance or company car,
• Expense accounts, such as for meals and entertainment,
• Uniform allowance,
• Company credit cards,
• Unused vacation pay,
• Unused sick leave,
• Health and fitness or country club memberships,
• Education,
• Medical reimbursement plan,
• Personal expenses paid,
• Stock options or ESOPs, and
• Daycare.