Which item is NOT typically considered a de minimis fringe benefit?

De minimis fringe benefits refer to benefits that are so small in value that accounting for them is impractical, and they generally do not need to be reported as taxable income. Regular cash bonuses, however, do not fall into this category. These bonuses are typically substantial and are usually considered taxable income to the employee. Thus, the employer must report them on Form W-2, and they are subject to withholding, which makes them a significant financial item rather than a minor or negligible benefit.

In contrast, occasional meals provided by the employer, small gifts during holidays, and company-sponsored gym memberships can potentially qualify as de minimis benefits, often being seen as minor incentives that do not require detailed accounting or reporting. These benefits are typically given infrequently or are of low monetary value, making them suitable for classification as de minimis.