Which of the following is considered a type of employee benefit?

Health insurance provided by the employer is classified as a type of employee benefit because it is a non-wage compensation designed to support and protect employees' health. This benefit is part of a broader category known as fringe benefits, which includes various forms of compensation beyond standard salary or wages. Employee benefits, such as health insurance, aim to enhance job satisfaction, promote employee welfare, and can attract and retain talented staff.

In contrast, salary paid for overtime work, bonuses for meeting sales targets, and commission earnings from product sales are all forms of direct compensation related to the employee's performance or hours worked. These are not considered traditional employee benefits but rather monetary rewards tied explicitly to the work and productivity of the employee. Therefore, while they contribute to an employee's total earnings, they do not fall under the umbrella of employee benefits like health insurance does.