Which of the following are considered fringe benefits?

Fringe benefits are non-wage compensations provided to employees in addition to their regular salary or hourly wage. Health insurance premiums are indeed a part of fringe benefits, as they are typically paid by the employer to help cover employees' health care costs. This type of benefit helps to support employees' well-being, which is a crucial factor for overall job satisfaction and retention.

Retirement benefits, such as contributions to retirement savings plans (e.g., 401(k) plans), also fall under the category of fringe benefits. These benefits are designed to help employees save for retirement and usually involve some form of employer contribution, making them an attractive part of an employment package.

Both health insurance premiums and retirement benefits are critical components of a comprehensive employee benefits package, enhancing the overall compensation package beyond just the base wage. This is why the option including both of these benefits is considered correct in identifying fringe benefits.