Which of the following is NOT a requirement businesses must fulfill for their employees?

The option stating that businesses are not required to provide health benefits is correct because, while offering health insurance is considered best practice and is often expected in competitive job markets, it is not mandated by federal law. The Affordable Care Act requires larger employers to provide health insurance to their full-time employees, but this obligation does not extend to all businesses universally.

In contrast, withholding payroll taxes, paying agreed-upon wages, and ensuring a safe working environment are all legal requirements that businesses must comply with. Employers are legally obligated to withhold income taxes and Social Security taxes from their employees’ wages, ensuring that employees are compensated as per their contractual agreements, and creating a safe workplace is enforced by the Occupational Safety and Health Administration (OSHA) regulations. Each of these other elements reflects a fundamental legal requirement that serves to protect employees' financial interests and safety in the workplace.