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Fringe benefit tax (FBT)
Te take utu hemihemi

Employer contributions to funds, insurance and superannuation schemes

Any contributions you make for your employees to any of the following are subject to FBT. This includes contributions to sick, accident or death benefit funds, insurance fund of a friendly society, life, pension, personal accident or sickness policies and superannuation schemes to which ESCT (formerly SSCWT) does not apply.

Record keeping for employer contributions

To meet the requirements for fringe benefit tax on employer contributions to funds, insurance and superannuation schemes of employees, you must keep adequate records. Learn what the requirements are when paying FBT on employer contributions to funds, insurance and superannuation schemes of employees.

Life insurance contributions

Only some employer contributions to life insurance are subject to fringe benefit tax. Learn which employer contributions to employees' life insurance are liable for FBT, plus exemptions.

Liable employer contributions

Any contributions you make for your employees that are contributions to sick, accident or death benefit funds or insurance fund of a friendly society, life, pension, personal accident or sickness policies or superannuation schemes to which employer superannuation contribution tax (ESCT), formerly specified superannuation contribution withholding tax (SSCWT), does not apply are subject to FBT.

Attributed and non-attributed benefits in relation to employer contributions

Here we cover attributed and non-attributed benefits in relation to employer contributions to funds, insurance and superannuation schemes that are subject to fringe benefit tax. Learn about which benefits are attributed among employer contributions to funds, insurance and superannuation schemes of employees.

 

 


Date published: 27 Jun 2008

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