diff --git a/gcc/omp-low.cc b/gcc/omp-low.cc
index d73c165f0298a6098829ddd2d8a8ce055b0681dd..3c4b8593c8b9b2148049dffc5affacbbe62a13b7 100644
--- a/gcc/omp-low.cc
+++ b/gcc/omp-low.cc
@@ -6241,10 +6241,10 @@ lower_rec_input_clauses (tree clauses, gimple_seq *ilist, gimple_seq *dlist,
 			}
 
 		      if (POINTER_TYPE_P (TREE_TYPE (x)))
-			x = fold_build2 (POINTER_PLUS_EXPR,
-					 TREE_TYPE (x), x, t);
+			x = fold_build_pointer_plus (x, t);
 		      else
-			x = fold_build2 (PLUS_EXPR, TREE_TYPE (x), x, t);
+			x = fold_build2 (PLUS_EXPR, TREE_TYPE (x), x,
+					 fold_convert (TREE_TYPE (x), t));
 		    }
 
 		  if ((OMP_CLAUSE_CODE (c) != OMP_CLAUSE_LINEAR
diff --git a/gcc/testsuite/g++.dg/gomp/pr106492.C b/gcc/testsuite/g++.dg/gomp/pr106492.C
new file mode 100644
index 0000000000000000000000000000000000000000..f263bb4271010653b56b1484e9c1e4fa26b01a26
--- /dev/null
+++ b/gcc/testsuite/g++.dg/gomp/pr106492.C
@@ -0,0 +1,49 @@
+/* PR middle-end/106492 */
+
+template <typename T>
+struct S {
+  T a : 12;
+  S () : a(0)
+  {
+#pragma omp for simd linear(a)
+    for (int k = 0; k < 64; ++k)
+      a++;
+  }
+};
+struct U {
+  int a : 12;
+  U () : a(0)
+  {
+#pragma omp for simd linear(a)
+    for (int k = 0; k < 64; ++k)
+      a++;
+  }
+};
+
+S<int> s;
+U u;
+
+
+template <typename T>
+struct Sptr {
+  T a;
+  Sptr (T init) : a(init)
+  {
+#pragma omp for simd linear(a)
+    for (int k = 0; k < 64; ++k)
+      a++;
+  }
+};
+struct Uptr {
+  int *a;
+  Uptr (int *init) : a(init)
+  {
+#pragma omp for simd linear(a)
+    for (int k = 0; k < 64; ++k)
+      a++;
+  }
+};
+
+int i[1024];
+Sptr<int *> sptr(i);
+Uptr uptr(&i[100]);