Labor & Employment Law Blog

It is not uncommon for employees who use employer-provided vehicles during their workday, to also use the employer-provided vehicles for commuting to and from their work location, and/or to continue using the employer-provided vehicle for personal use during non-work hours.  In general, employee use of employer-provided vehicles after working hours may subject employees to taxable wages in the form of additional compensation, or “fringe” income; notwithstanding situations where the employee is generally on-call, and/or is expected to respond to emergency situations from their home or other non-work locations.