I have two concrete examples that I'm curious as to how people would account for them.
note that I live in Germany so so rules might be different elsewhere
Mandatory Health Insurance Benefit
At the moment I am part of a private pension scheme in Germany. I pay 750EUR/month direct debit from my bank account. I file this under
Expenses:Living:Health Insurance. My employer reimburses me for 50% of that.
On my payslip I receive 375EUR/month on my pay slip. This goes to my current account. I believe the the right way to account this would be to have one side of the line item be in
Income:Employer:Benefits rather than a negative line item in
Yearly Health Benefit
I get 300EUR per year to purchase equipment in the purpose of improving my health. I only receive this money if I file an expense claim. So I could purchase some weights and file that under
Expenses:Living:Personal Health and when I get reimbursed I have the same two options like my Health Insurance premium.
I care about how I account for this because want to be disciplined about my spending. I need to know how much I spend regardless of the benefits of my employer.