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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

In your business, you might provide your employees with benefits other than their salary or wages. Non-cash benefits provided to employees or associates of employees are fringe benefits.  

This is different to when you pay money to your employees. Where you pay cash to your employees, you treat the payment as part of the employee's salary or wage and make normal employee deductions, such as PAYE.

Some entertainment expenses may be subject to fringe benefit tax (FBT) if they are enjoyed or received by employees.

Entertainment expenses

 

Last updated: 23 Dec 2020
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