--- title: Are Health Club Memberships or On-site Fitness Centers an ERISA Benefit? description: FocusPay Solutions provides employers with information related to contributing dollars toward the cost of health club memberships for employees and if this is subject to the Employee Retirement Income Security Act (ERISA)? image: https://info.machen.cpa/hubfs/iStock-670937756-1.png --- [Family of Services](http://machenmcchesney.com/about-us/family-of-companies/)  |  [CPA & Business Advisory](http://machenmcchesney.com)  |  [Payroll, HR & Benefits](http://focuspaysolutions.com/)  |  [Wealth Management](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) Auburn-Opelika (334) 887-7022 | Montgomery (334) 244-8900 [![mm-re-cobrand-fd-blues](https://info.machen.cpa/hs-fs/hubfs/mm-re-cobrand-fd-blues.png?width=279&height=100&name=mm-re-cobrand-fd-blues.png)](http://machenmcchesney.com) Search this site on Google Search Google Search this site on Google Search Google - 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[Tweet](https://twitter.com/share) [![iStock-670937756-1](https://info.machen.cpa/hs-fs/hubfs/iStock-670937756-1.png?width=1024&name=iStock-670937756-1.png)](https://info.machenmcchesney.com/blog/are-health-club-memberships-or-on-site-fitness-centers-an-erisa-benefit)More and more employers are contributing dollars toward the cost of health club memberships for employees. Some are even building their own on-site fitness centers. If your organization is considering either approach, you might wonder: Are health club memberships or on-site fitness centers subject to the Employee Retirement Income Security Act (ERISA)? **Under the definition** In general, neither paying for employees’ health club memberships nor providing an on-site fitness center for employees will constitute an ERISA plan. For an employer-provided benefit program to be subject to ERISA rules, it must (among other things) provide one or more of the benefits listed in the act’s definition, such as medical, sickness or disability benefits. Although health clubs and on-site fitness centers promote general good health, they’re normally offered without regard to sickness or disability and don’t diagnose or treat specific medical conditions. Thus, they typically don’t provide medical care, benefits in the event of sickness or any other ERISA benefit. Absent such a benefit, a policy or program of paying for health club memberships or providing an on-site fitness center wouldn’t establish an ERISA plan. **Rare exceptions** In relatively rare situations, such as a disease-management program, an employer may offer a health club membership or access to an on-site fitness center to employees as part of an arrangement that includes diagnostic, therapeutic, or preventive care or “coaching” for specific health conditions or risks. This type of health club arrangement may be considered to provide a medical benefit, potentially making it subject to ERISA and applicable group health plan rules either on its own or as an element of a larger plan, depending on how the arrangement is structured. Determining how ERISA applies to this type of program is complex and fact-specific, and should be undertaken with the assistance of legal counsel. **More information** Please note that an employer’s payment or reimbursement of health club dues — or provision of an on-site fitness center — will raise tax issues. Contact us for help navigating the tax rules, as well as for more information on the advantages and challenges of funding health club memberships or on-site fitness centers. **For additional information on [employee benefits administration and management](https://focuspaysolutions.com/services/benefits/?__hstc=167141729.ddf1b1e6f4686d74bbfe73de2253410d.1558008995493.1560772832121.1560774947445.50&__hssc=167141729.12.1560774947445&__hsfp=2062916543),** **please contact Becky Snedigar at (334) 321-4729 or by leaving us a message below.** Topics: [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) Search this site on Google Search Google ### Recent Posts ### Subscribe to Blog ### Posts by Category - [Business Tax (356)](https://info.machen.cpa/blog/topic/business-tax) - [Business Advisory (239)](https://info.machen.cpa/blog/topic/business-advisory) - [Payroll, HR & Benefits (124)](https://info.machen.cpa/blog/topic/payroll-hr-benefits) - [Audit & Assurance (113)](https://info.machen.cpa/blog/topic/audit-assurance) - [Accounting & Outsourcing (81)](https://info.machen.cpa/blog/topic/accounting-outsourcing) - [Individual Tax (75)](https://info.machen.cpa/blog/topic/individual-tax) - [Tax Planning (33)](https://info.machen.cpa/blog/topic/tax-planning) - [Tax Updates (25)](https://info.machen.cpa/blog/topic/tax-updates) - [Retirement & Wealth Management Planning (18)](https://info.machen.cpa/blog/topic/retirement-wealth-management-planning) - [Taxation (15)](https://info.machen.cpa/blog/topic/taxation) - [Alerts (13)](https://info.machen.cpa/blog/topic/alerts) - [Business Valuation (11)](https://info.machen.cpa/blog/topic/business-valuation) - [News & Events (11)](https://info.machen.cpa/blog/topic/news-events) - [Tax News (11)](https://info.machen.cpa/blog/topic/tax-news) - [Individual Tax Planning (10)](https://info.machen.cpa/blog/topic/individual-tax-planning) - [Not For Profit (10)](https://info.machen.cpa/blog/topic/not-for-profit) - [Retirement Planning (9)](https://info.machen.cpa/blog/topic/retirement-planning) - [Estate Planning (8)](https://info.machen.cpa/blog/topic/estate-planning) - [Manufacturing Industry Insights (7)](https://info.machen.cpa/blog/topic/manufacturing-industry-insights) - [Individuals (1)](https://info.machen.cpa/blog/topic/individuals) - [Insider (1)](https://info.machen.cpa/blog/topic/insider) - [Professional Standard News (1)](https://info.machen.cpa/blog/topic/professional-standard-news) see all [![Returning\_Value](https://info.machen.cpa/hs-fs/file-2504250850-jpg/Machen-Blog-Image/Returning_Value.jpg)](http://machenmcchesney.com/about-us/mission-and-values/) - [![AICPA](https://machenmcchesney.com/img/logos/aicpa.jpg)](https://www.aicpa-cima.com/) - [![NACVA](https://machenmcchesney.com/img/logos/nacva.jpg)](http://www.nacva.com/) - ![2026 INSIDE Public Accounting Top 400](https://machenmcchesney.com/img/2026-ipa-top-400.jpg) - ![2026 Best of Auburn-Opelika](https://machenmcchesney.com/img/2026-best-of-auburn-opelika.jpg) - [![2025 Best of OA](https://machenmcchesney.com/img/2025-best-of-oa.jpg)](https://oanow.com/exclusive/readerschoice/ballot-2025/) - ![2026 Best of OA Winner](https://machenmcchesney.com/img/2026-best-of-oa-winner.jpg) - [![2025 Accounting Today Regional Leaders](https://machenmcchesney.com/img/2025-accounting-today-regional-leaders.jpg)](https://www.accountingtoday.com/) - [![ClearlyRated Best of Accounting](https://machenmcchesney.com/img/2024-best-of-accounting.jpg)](https://www.clearlyrated.com/accounting) - [![ClearlyRated Best of Accounting Employee](https://machenmcchesney.com/img/2024-best-of-accounting-employee.jpg)](https://www.clearlyrated.com/accounting) 1820 East University Drive, Auburn, AL 36830 | Tel: (334) 887-7022 | Fax: (334) 887-7221 1761 Taliaferro Trail, Montgomery, AL 36117 | Tel: (334) 244-8900 | Fax: (334) 364-0927 † This is not a CPA firm. \* Assurance, attest, and audit services provided by Frazier & Deeter, LLC. “Frazier & Deeter” is the brand name under which Frazier & Deeter, LLC\* and Frazier & Deeter Advisory, LLC† and its subsidiary entities provide professional services. 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