Once employers get outside the standard temptations of medical/dental/vision, they need to be careful that additional benefits are not actually taxable compensation.
Benefits that include programs for weight loss, smoking cessation, etc., may qualify as a true non-taxable benefit if the employees have been medically diagnosed. However, there have been instances where the IRS has ruled that employer-provided memberships ARE taxable.
If you are thinking about offering a benefit to help all those smart, young folks you're hiring pay off their student loans, you might want to think again. That would not be a benefit, it would be considered taxable compensation. However, if you want to pay for someone’s education expenses while they are your employee, that WOULD indeed be a nontaxable benefit.
Maybe your company has suffered a security breach and you need to provide Identity Theft Protection to your employees as a result of your misfortune...the Identity Theft Protection is NOT a taxable benefit to your employees!
For more information view the IRS Employer's Tax Guide To Fringe Benefits.