Which of the following qualifies as taxable fringe benefits?

Taxable fringe benefits include compensation provided by an employer that is considered income under the tax code. Employee bonuses and company cars are classic examples of taxable fringe benefits. Bonuses are payments given to employees in addition to their regular wages and are fully taxable as part of an employee's income. Similarly, the use of a company car is considered a fringe benefit that often has a taxable value based on personal use, which must be reported as income.

In contrast, health insurance coverage is typically not subject to income tax for the employee, as employers can often provide this benefit on a pre-tax basis. Flexible working hours and professional development opportunities usually do not represent direct taxable income. Flexible hours offer more work-life balance and are more about the structure of employment rather than cash or cash-equivalent benefits. Professional development offerings, like training programs or workshops, are valuable but not treated as direct income or fringe benefits subject to taxation. Hence, employee bonuses and company cars are the clear examples of taxable fringe benefits.