Which of the following is NOT a major category of employee benefits?

Employee performance bonuses are not considered a major category of employee benefits. Instead, they fall under a different classification related to incentivizing and rewarding performance, which can be seen as a component of compensation rather than a structured employee benefit plan.

Health care benefits, retirement plans, and fringe benefits are well-established categories that encompass a wide range of offerings provided by employers to support employees' overall health, welfare, and financial security. Health care benefits typically include medical, dental, and vision insurance, which are designed to help employees manage their health care needs. Retirement plans provide financial security for employees after they leave the workforce, which can include 401(k) plans and pensions. Fringe benefits cover additional perks and incentives that enhance the employee experience, such as paid time off, flexible working arrangements, and other non-cash benefits.

In contrast, employee performance bonuses, while beneficial, are primarily focused on motivating employees to achieve specific performance goals and may vary based on individual or company performance rather than being an essential part of a structured benefits package.