Gifts, awards and social events sit solidly among the top 10 employee benefits according to a study released by the Canadian Payroll Association, which ranked 39 categories of taxable employee benefits in terms of the percentage of companies that offer them. While financial protection such as group insurance topped employee benefits, offered by 61 per cent of organizations, gifts, awards and social events were categories in the top 10, each offered by 30 per cent of companies - more than those offering group RRSPs.
| Rank | Employment Benefits (Taxable) | Who offers |
| 1 | Employer-paid group insurance premiums | 61% |
| 2 | Car allowances | 46% |
| 3 | Tuition fees | 42% |
| 4 | Disability-related employment benefit | 42% |
| 5 | Professional membership dues | 39% |
| 6 | Provincial health care premiums (AB and BC) | 34% |
| 7 | Medical expenses | 33% |
| 8 | Gifts and awards | 30% |
| 9 | Social events | 30% |
| 10 | Registered retirement savings plan contributions | 28% |
Source: Canadian Payroll Association, September 2008