Chapter: 8500
Section: 8572
Employment taxes (federal and state income, Social Security, and Medicare) apply to various employer payments, fringe benefits (FB), and employee business expense (EBE) reimbursements.
Fringe Benefits
Fringe benefits are generally cash, goods, property, or services received from the employer in add ...
https://www.dgs.ca.gov/Resources/SAM/TOC/8500/8572