S 公司持股 2% 以上股東之附加福利稅務規則說明

一般而言，雇主提供給員工的法定附加福利（statutory fringe benefits），其價值多數可免徵聯邦所得稅。然而，對於持有 S 公司 2% 以上股份的股東兼員工（owner-employees），美國稅法另有特殊規定，其稅務處理方式與一般員工並不相同。

對此類股東而言，部分附加福利仍可享有免稅待遇，但其他福利（包含若干常見且金額較高的項目）則須列為應稅收入。以下整理持有 S 公司 2% 以上股份者，其附加福利的主要稅務處理原則，供企業主與股東參考。

一、對股東兼員工屬於應稅的附加福利

以下福利項目通常須計入持股 2% 以上 S 公司股東的應稅所得：

1. 健康保險福利

一般員工由雇主支付的健康保險保費（包含配偶與受扶養人）通常可免稅；但對持有 S 公司 2% 以上股份的股東而言，該等保費需列為應稅收入。若股東全額補償公司所支付的保費，則可消除此項稅負。

2. 交通相關福利

一般員工可享有部分免稅的交通福利，例如大眾運輸票證、合格通勤車輛或合格停車費（設有年度上限）。此免稅規定不適用於持有 S 公司 2% 以上股份者。

3. 餐飲與住宿

雇主基於營運需要所提供的一般員工餐飲與住宿，通常可免稅；但相同福利若提供給 2% 以上股東，則須列為應稅所得。

4. 團體定期壽險

一般員工可享有雇主提供之團體定期壽險中，前一定保額的免稅待遇；然而，此項免稅優惠不適用於 S 公司持股 2% 以上的股東。

5. 合格成就獎勵

針對年資或安全表現所頒發的合格成就獎勵，對一般員工通常可免稅，但對 2% 以上股東則不適用該免稅規定。

6. 收養補助計畫

在符合書面計畫與法定條件下，雇主可對一般員工提供免稅的收養補助；惟持有 S 公司 2% 以上股份者不具備參與資格。

7. 搬遷費用補償

搬遷費用補償的免稅待遇已於近期立法中暫停，且該免稅規定本即不適用於持股 2% 以上的 S 公司股東。

8. 彈性福利計畫（Cafeteria Plans）

股東兼員工不得參與一般員工可選擇福利項目的彈性福利計畫。

二、對股東兼員工仍可免稅的附加福利

下列福利項目通常可對持有 S 公司 2% 以上股份的股東適用免稅待遇：

1. 受扶養照顧補助計畫

在符合書面計畫規定下，雇主可提供一定金額的受扶養照顧補助。惟支付給持股 5% 以上股東的金額，須符合整體支付比例限制。

2. 教育補助計畫

教育補助計畫可在年度限額內提供免稅教育補助，課程不一定需與職務直接相關；但整體計畫中，用於持股 5% 以上股東的福利比例不得超過法定上限。

3. 公司內運動設施

設於公司營業場所、供員工使用的運動或健身設施，其福利價值對持有 S 公司 2% 以上股份的股東亦可免稅，並可供其配偶與受扶養人使用。

4. 工作條件福利

若該項支出在員工自行支付時可列為營業費用，則由公司支付時通常不構成應稅收入。例如，公司車輛的業務使用部分可免稅，但私人使用部分仍須課稅。

5. 微量附加福利

屬於金額低、偶發性且行政上不具實務課稅必要性的福利，一般皆可免稅，包含偶發性餐飲、低市價禮品或紀念性獎勵等。

6. 員工折扣

員工可享有的商品或服務折扣，對持有 S 公司 2% 以上股份的股東而言，通常亦不需課稅。

三、結語

正確認識股東兼員工之附加福利稅務規則，有助於 S 公司在設計福利制度時兼顧合規性與稅務效率。由於相關規定涉及持股比例、福利性質及計畫結構，實務上建議在規劃前與專業稅務顧問討論，以避免不必要的稅務風險。

Tax Treatment of Fringe Benefits for S Corporation Shareholders Owning More Than 2%

In general, the value of statutory fringe benefits provided by employers to employees is exempt from federal income tax. However, special tax rules apply to shareholder-employees who own 2% or more of an S corporation. For these individuals, the tax treatment of fringe benefits differs from that of rank-and-file employees.

While certain fringe benefits remain tax-exempt, others—including some of the most common and valuable benefits—must be treated as taxable income. Below is an overview of how fringe benefits are taxed for S corporation shareholders owning more than 2%.

I. Fringe Benefits That Are Taxable to Shareholder-Employees

The following benefits are generally taxable to S corporation shareholders who own 2% or more of the company:

1. Health Insurance Benefits

Health insurance premiums paid by an employer on behalf of regular employees, including their spouses and dependents, are generally tax-exempt. However, premiums paid on behalf of 2%-or-more S corporation shareholders must be included in taxable income. If the shareholder fully reimburses the corporation, the tax liability may be eliminated.

2. Transportation Benefits

Certain employer-provided transportation benefits—such as transit passes, qualified commuter vehicles, or qualified parking—may be tax-exempt for regular employees, subject to annual limits. This tax exemption does not apply to 2%-or-more S corporation shareholders.

3. Meals and Lodging

Meals and lodging provided to employees for the employer’s convenience are often tax-exempt for regular employees. However, these benefits are generally taxable when provided to shareholders owning 2% or more of an S corporation.

4. Group-Term Life Insurance

Under longstanding tax rules, the cost of employer-provided group-term life insurance up to a specified coverage amount is tax-free for regular employees. This exemption does not apply to S corporation shareholders owning 2% or more of the company.

5. Qualified Achievement Awards

Awards given in recognition of length of service or safety achievements are typically tax-exempt for regular employees if certain requirements are met. No such exemption is available to 2%-or-more S corporation shareholders.

6. Adoption Assistance Plans

Employers may provide tax-free adoption assistance benefits to eligible employees under a written plan. Shareholders owning 2% or more of an S corporation are not eligible for this tax exemption.

7. Moving Expense Reimbursements

The tax exemption for employer-paid moving expenses has been suspended under recent legislation. In any event, this exemption has never applied to shareholders owning 2% or more of an S corporation.

8. Cafeteria Plans

Shareholder-employees owning 2% or more of an S corporation may not participate in cafeteria plans that allow employees to select among various benefit options.

II. Fringe Benefits That May Remain Tax-Exempt

The following benefits are generally tax-exempt for S corporation shareholders owning 2% or more:

1. Dependent Care Assistance Plans

Under a written dependent care assistance plan, employers may provide up to a specified annual amount of tax-free benefits. However, benefits paid to shareholders owning 5% or more of the company are subject to additional limitations based on overall plan participation.

2. Educational Assistance Plans

Educational assistance plans may provide tax-free educational benefits up to the annual limit, and the courses need not be job-related. However, no more than a specified percentage of the plan’s total annual benefits may be attributable to shareholders owning 5% or more of the company.

3. Onsite Athletic Facilities

The value of employer-provided athletic facilities located on business premises is generally tax-exempt to 2%-or-more S corporation shareholders. These facilities may also be used by spouses and dependents.

4. Working Condition Fringe Benefits

Benefits that would have been deductible as business expenses if paid directly by the employee are generally tax-exempt when provided by the employer. For example, the business-use portion of a company-owned vehicle is not taxable, while the personal-use portion remains taxable.

5. De Minimis Fringe Benefits

De minimis fringe benefits are small, infrequent benefits for which accounting is administratively impractical. These benefits are generally tax-free to all employees, including shareholder-employees.

6. Employee Discounts

Tax-free employee discounts on merchandise or services may be available to employees, and such benefits are generally not taxable to S corporation shareholders owning 2% or more.

III. Conclusion

Understanding the tax treatment of fringe benefits for shareholder-employees is essential when structuring an S corporation’s compensation and benefits package. Because the rules depend on ownership percentage, benefit type, and plan design, business owners should consult with a qualified tax advisor to ensure compliance and optimize tax efficiency.