Basically every full-time employee who is eligible for benefits (medical/dental/ vacation/401K) are paid a benefit each payday. If they choose to have medical/dental etc. then the benefit is applied to that as a "health benefit" as a non-taxable company item.. If they choose to opt out of medical/dental they receive the benefit as earned income as "benefit". They have to pay taxes on it as it is income but haven't had anyone complain.
