Final answer:
A 'working condition' fringe benefit refers to services provided free or at reduced rates by an employer to their employees. These benefits directly relate to the employee's work and enhance their job performance.
Step-by-step explanation:
A 'working condition' fringe benefit refers to services provided free or at reduced rates by an employer to their employees.
This benefit includes things like free or discounted gym memberships, subsidized meals, or company-sponsored events. These services are considered working condition fringe benefits because they directly relate to the employee's work and enhance their job performance.