An item that a lot of employers tend to forget about is Leased Vehicles. When vehicles are provided to employees for their use, you need to include a portion of the lease in the employees Gross wages as Fringe Benefits. Generally, this is based on the Fair Market value of the lease and the personal miles driven by the employee. The calculation of “how much” is not as easy as it may sound. There are several methods for determining how much to include in your employees wages. Consult IRS publication 15-B “Employers Guide to Fringe Benefits” for more information on this and other employee provided fringe benefits.