<prompt> Human: Hi all!I would really appreciate your help with this question.I was just given a job offer for 38,000. In addition to this 38,000, the company will cover 65 of my future health insurance costs.Unfortunately, at 38,000 I am placed firmly in the 25 bracket. I can get into the 15 bracket by reducing my salary to 36,000.Should I negotiate a smaller overall salary to decrease my tax costs, and thus increase my take home pay, and replace the lost salary compensation with other benefits such as getting them to cover 100 of my healthcare, as well as my public transit?Am I missing something? Would I be taxed on those non-compensation benefits anyways?Thank you for your help!  <response>: Unfortunately, at 38,000 I am placed firmly in the 25 bracket. I can get into the 15 bracket by reducing my salary to 36,000.Your tax rates are on a next dollar earned. You will pay 15 on all income up to 36k and then start paying 25 on each dollar from there on. ETA: There is a small 10 bracket in there as well.This is why there is a surtax at the higher end of the US tax code - to bring the average tax rate of high earners up to the overall rate of 35. 