Discretionary employee benefits include benefits the law does not require the employer to offer. Such benefits might include physical health, mental health and substance abuse, prescription drugs, dental and vision insurance for the employee and her family, life insurance, a pension plan, tuition assistance, and assistance with paying for child care. Employers typically pay for part of the cost of the benefit plan so employees receive coverage at a reduced rate. Discretionary benefits frequently include paid vacations and personal days, too, as well as maternity or paternity leave. They offer employers several advantages.