Which of the following are considered fringe benefits?

Fringe benefits refer to various non-wage compensations provided to employees in addition to their regular salaries. These benefits can include a wide array of perks or additional compensations aimed at enhancing the overall employee compensation package.

Choosing health insurance premiums and retirement as examples of fringe benefits is accurate because these benefits are integral to a comprehensive benefits package offered by employers. Health insurance premiums directly contribute to an employee's healthcare needs, while retirement plans, such as 401(k) contributions, help employees save for their future, making both essential components of fringe benefits.

Other options may contain valuable compensation components, but not all are classified as fringe benefits. For instance, paid vacations and sick leave are more closely regarded as standard employment benefits rather than fringe. Annual bonuses and overtime pay are commonly part of direct compensation and are not categorized as fringe benefits. Similarly, job training and relocation assistance relate to employment support but do not fit the traditional definition of fringe benefits. Thus, health insurance premiums and retirement support exemplify fringe benefits due to their focus on employee well-being and financial security.