Unemployment taxes and insurance Time off for voting, jury duty, and active military service Workers’ compensation Compliance with Family and Medical Leave Act (FMLA)
After factoring in the costs of required benefits, you can determine what elective benefits you would like to offer. Know that these benefits are often what keeps an employer competitive, especially in a hot job market. Additional benefits can include:

Health insurance Retirement savings Paid vacation and/or holidays Disability insurance (required for some states) Life insurance
Performing competitive analysis to see what other companies in your industry are offering their employees is a good practice to help you understand what benefits to offer.