Which benefits are considered mandatory?

Mandatory benefits are those that employers are legally required to provide to their employees. Social Security and unemployment insurance fall under this category, as they are established by federal law. Social Security provides financial support to individuals who are retired, disabled, or survivors of deceased workers, while unemployment insurance offers financial assistance to eligible individuals who have lost their jobs through no fault of their own.

The other options include benefits that may be offered by employers but are not mandated by law. Health insurance and retirement savings can be provided as part of a benefits package, but they are not required, allowing flexibility for employers. Vacation and sick leave are typically governed by company policy rather than legal necessity, meaning employers can decide whether to offer them and in what capacity. Gym memberships and child care are generally seen as additional perks rather than mandatory benefits. Thus, the correct answer, identifying Social Security and unemployment insurance as mandatory benefits, highlights essential provisions that must be offered to employees under federal law.