We don't pay for Spotify Premium. It's part of our imputed income, which is "the value of a service or benefit provided by employers to employees, which must be treated as income". So if you look at your pay stub, you will see you are taxed on tips and spotify premium. It is confusing, but it looks like you pay the tax for it every couple of weeks, or every month. I may be wrong, but from all the pay stubs I've looked at so far (I've worked four months), you pay four dollars a month.