What is not considered a working condition benefit?

A flexible spending account for job-related expenses is not considered a working condition benefit because it is a type of account that allows employees to set aside pre-tax dollars to pay for eligible out-of-pocket expenses, including medical costs, rather than a direct provision of goods or services by the employer. Working condition benefits refer specifically to property or services provided by the employer that are necessary for the employee to perform their job. This includes items like company vehicles, job-related equipment, and employer-funded training, all of which directly relate to the performance of work-related duties.

In contrast, while a flexible spending account is linked to job-related expenses, it functions more as a financial arrangement available to employees rather than a tangible benefit or service provided directly by the employer to facilitate work performance. Thus, it does not fall under the definition of a working condition benefit as outlined by tax law.