Benefits are what an employee receives in addition to their wage.
They are part of the cost of employing someone
Not an extra. They belong in labour cost alongside wages and employer taxes, and a rate built without them understates what a hire costs.
The common ones
Health coverage, usually the largest and the one candidates ask about first. Employer obligations depend on headcount and are set by law, so whether it is required rather than optional depends on the size of the business.
Retirement contributions. Several states now require employers above a size threshold to offer access to a retirement plan, even where the employer contributes nothing.
Paid time off, some of which is mandated locally.
Trade-specific provision: tools, boots, uniforms, vehicle use, and paid certification.
That last group is frequently undervalued by the employer and highly valued by the employee, because it is money the employee would otherwise spend themselves.
What they do for retention
In the trades, predictability and practical provision generally influence retention more than a headline rate — see employee retention.
A competitor offering the same wage without tools, without training and without reliable hours is a weaker offer, and it is worth saying so when recruiting.
Consistency
Benefits offered informally to some people and not others create the inconsistency that employment claims are built on. Written into the handbook and applied to everyone in the same category is the safer arrangement.
Getting it right
Eligibility rules, tax treatment and the thresholds at which something becomes mandatory are specific and change. This is a question for a benefits adviser or payroll provider who knows the jurisdiction.