Payments or accruals to others (i.e. insurance companies, retirement plans, etc.) on behalf of an employee, and payments and accruals paid direct to an employee over and above labor costs but arising from the employment relationship. These include uniform and clothing allowances and paid absences such as sick leave, holidays, vacation, jury duty, death in the family and military duty, etc. Paid absences should be accounted for as a fringe benefit only when they result in a cash liability to the transit system.