Which of the following is typically considered a fringe benefit?

Health insurance is considered a fringe benefit because it is a non-wage compensation provided to employees in addition to their normal wages or salaries. Fringe benefits encompass various forms of supplementary compensation meant to enhance the overall compensation package and improve employees' quality of life.

In contrast, salary and hourly wage are forms of direct compensation that serve as the primary income for employees based on their work. Sales commission is also a direct form of compensation that rewards employees based on their sales performance. Fringe benefits, including health insurance, provide additional support and security, often contributing to employees’ financial stability and overall well-being, making them an important aspect of total compensation in many workplaces.