Wellness Stipend (Lifestyle Spending Account)
A wellness stipend, often run as a lifestyle spending account, is employer money for fitness, mental health and wellbeing costs. Unlike an HSA or FSA it has no special tax status, so an off-site gym membership it pays for is taxable pay.
Definition from IRS Pub. 15-B.
2026 figures, with sources
| Figure | Value | Source |
|---|---|---|
| Off-site gym or wellness-club membership | Taxable | IRS Pub. 15-B, Athletic Facilities; De Minimis (Minimal) Benefits |
| On-premises gym the employer operates | Excludable | IRS Pub. 15-B, Athletic Facilities |
| Gift card or other cash equivalent | Taxable, at any amount | IRS Pub. 15-B, De Minimis (Minimal) Benefits |
| Cash allowance, no receipts | Taxable wages | IRS Pub. 15, Section 5: Nonaccountable plan |
What the IRS says
- Gym or wellness-club membership you pay for, reimbursed or covered by a stipend. The athletic facility exclusion applies only to an on-premises gym that the employer operates. Membership in a private athletic facility is also listed as not excludable as a de minimis benefit. (IRS Pub. 15-B, Athletic Facilities; De Minimis (Minimal) Benefits)
- Use of an on-premises gym your employer operates. The value of using an on-premises gym can be excluded if substantially all use is by employees, their spouses and dependent children, and the gym is not open to the public through memberships. (IRS Pub. 15-B, Athletic Facilities)
- Gift card or other cash equivalent. Cash and cash-equivalent benefits such as gift cards are never excludable as a de minimis benefit, no matter how small. (IRS Pub. 15-B, De Minimis (Minimal) Benefits)
Run your own numbers
Can you buy it with a wellness stipend?
Our typical verdicts from the stipend eligibility lookup. Employer plans differ, so each page has a message you can send HR.
| Item | Verdict |
|---|---|
| Apple Watch | Typically Yes |
| Gym Membership | Typically Yes |
| Meditation App Subscription | Typically Yes |
| Oura Ring | Typically Yes |
| Peloton Bike | Typically Yes |
| Therapy Sessions | Typically Yes |
| Under-Desk Walking Pad | Typically Yes |
| Standing Desk | Depends on Employer |
| AirPods Pro | Typically No |
| ChatGPT Plus Subscription | Typically No |
| Coursera Plus Subscription | Typically No |
| Herman Miller Aeron Chair | Typically No |
| iPad | Typically No |
| MasterClass Subscription | Typically No |
| PMP Certification | Typically No |
Guides and products
- Wellness Stipend: 17 Best Ways to Spend Yours in 2026
- What Can You Buy With a Wellness Stipend? The Complete List
- 8 Ways To Spend Your Wellness Stipend as a Homebody (2026)
- Best Yoga Mats and Equipment for a Home Practice (2026)
- Can You Use an FSA for a Gym Membership? (The Real Answer)
- How to Spend Your Wellness Stipend
- The Best Fitness Equipment to Buy With Your Wellness Stipend
- The Best Meditation Tools to Buy With Your Wellness Stipend
- The Best Recovery Tools to Buy With Your Wellness Stipend
- The Best Home Gym Setup Under $300
- The Best Massage Guns to Buy With Your Wellness Stipend
- How to Maximize Every Employee Stipend Benefit You Get
- Shop Health & WellnessProducts picked for this kind of benefit.
Related benefits
Sources and date checked
Every number and rule on this page comes from the pages below, read on October 14, 2026. If a source changes, this page can be out of date until it is rechecked.
- IRS Publication 15-B (2026), Employer's Tax Guide to Fringe Benefits
Definition. Off-site gym or wellness-club membership: Taxable. On-premises gym the employer operates: Excludable. Gift card or other cash equivalent: Taxable, at any amount. Athletic Facilities; De Minimis (Minimal) Benefits. Athletic Facilities. De Minimis (Minimal) Benefits.
- IRS Publication 15 (2026), Employer's Tax Guide
Cash allowance, no receipts: Taxable wages.
Not tax advice. This page is general information built from IRS publications, not advice for your situation. Plan rules, state law and your own facts can change the answer. Confirm with your plan administrator or a tax professional before you act.