Employee wellness and welfare have been the focus of many employers during the ongoing pandemic. Given the extremely contagious nature of Covid-19, work-from-home (WFH) has become the order of the day. The workforce too has quickly adapted to the new way of working and employers have been swift and proactive in extending various benefits to employees to enhance efficiencies during WFH, as well as to help employees meet Covid-related personal challenges. Since these pay-outs were specifically triggered by the pandemic, the existing tax regulations did not have specific provisions relating to the taxability or otherwise of these. Below are some approaches or views that are being adopted concerning the taxability of these benefits.