Because benefits for Microsoft employees outside the U.S. often vary, and are based on local norms and must be customized to address legal and cultural differences in other countries and regions, some of the benefits described here apply only to Microsoft’s employees based in the U.S. Health benefits include medical, dental, prescription drugs, vision, disability, life insurance, flexible spending accounts, a group legal network, a health club membership subsidy, paid vacation and sick leave, and various leaves of absence programs.