In the context of nonmandated benefits, which of the following is an extra benefit that may or may not have any direct financial value but is considered an important reward by employees?

A) Social Security benefit
B) A perquisite
C) A bursary
D) Workers' compensation

A perquisite, often referred to as a perk, is an extra benefit that may not always have direct financial value but is highly valued by employees. These can include things like flexible working hours, office amenities, or company cars. Social Security benefit and Workers' compensation are mandated benefits, while a bursary is typically a form of financial aid given to students, not an employee benefit.