Correct answer would be A, Overtime Payments.
When employees work in an organization, there are fixed timings generally. but there are days when you have to work more than usual. You may have to sit for more than the usual time. In this situation, if a company pays your overtime allowance, this would be considered as the benefit from the company.
This benefit will allow employees to work with energy by having a feeling of being paid for their overtime. So this overtime payments are a real benefit from the company to the employees.