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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