It's very good benefit if your working for Southwest Airlines. Employee, Spouse, Children and Parents fly free anywhere Southwest flys. No taxes or airport fees. If you are a single employee you can have a companion which are given 4 roundtrip ticket however it cost approx $40 tax according to IRS laws. We also get 4 buddy pass per quarter if we work certain hours per quarter. That is also $40 tax fee per ticket. We started a zed agreement few years ago however I feel we need to get more carriers on our agreement list.