Maaser on reimbursements

Question:

Hello,
I am a healthcare provider (nurse practitioner) and BH am making a decent salary now compared to the last few years (despite having a plethora of student loans to pay). I have set up automatic 10% of my direct deposit to be transferred by my employer direct to my "tzedakah account". I also get reimbursed by my employer for my monthly health insurance premiums as well as for gas, tolls, and parking.

1. My question is what my obligation is regarding maaser on the "reimbursements". I get as the mileage I get $0.67 for most miles which is for fuel but is also meant to including wear and tear on my car which is not a direct cost I can quantify.
2. Also, what about the reimbursement for health insurance is that income that I need to take maaser on, or since some companies pay direct for health insurance this just happens to be transferred to my bank account and that would not count as income. And depending on that answer if it is income what about if the employer pays direct (Like my wife’s situation is that also considered income? and would I have to take maaser on the full amount the pay - a much higher corporate plan or just on the amount I would have paid if I had my own policy. )

Answer:

Hello,

1. Travel expenses are included in a business expense[1], and may be deducted from your income. Even if you lay the money out, and your employer reimburses[2] the money to you, that is not considered earned money, (unless you didn’t have the expense, such as you walked to work). This is even if the reimbursement includes the wear[3] and tear of your car.
2. The reimbursements that you get from the company for your health insurance expenses are considered income, and not considered a present, since you are getting money from the company for this. Regarding and employer who has their own insurance policy, there is controversy this, and I would advise you to speak to your Rov about this.

Best wishes

Sources:

[1] ערוך השולחן יורה דעה סימן רמט סעיף ז "וכן הוא דבר פשוט שהריוח מחשבין בכל שנה ושנה מר"ה עד ר"ה ואם בשנה זו היו לו עסקים שיש שהרויח בהם ויש שהפסיד בהם עושה חשבון כללי ומה שנשאר ריוח נותן מעשר לצדקה ובכלל ריוח נחשב רק הריוח הנקי וכל ההוצאות שהיה לו על העסק אף מה שנסע הוא בדרך ואכל ושתה הכל נחשב על הוצאות העסק ומנכה הכל ומה שנשאר ריוח אחר ניכוי כל ההוצאות מקרי".

[2] באורח צקדה פי"ב אות ט'.

[3] באורח צדקה שם אות י' בשם רש"ז זצ"ל.