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Ngā momo painga tāpiri Types of fringe benefits

Employing staff
Employing staff
  • Paying staff
    • Fringe benefit tax
      • Types of fringe benefits
        • Employer contributions to employee funds
        • Employer provided goods and services
        • Employer provided low interest loans
        • Employer provided motor vehicles for private use
        • Employer provided unclassified fringe benefits
      • How to cease your FBT registration
      • Record keeping for fringe benefit tax
      • Filing frequency for fringe benefit tax
      • Fringe benefit tax rates
      • Common fringe benefit tax mistakes
      • Fringe benefit tax for charities
      • Fringe benefit tax for close companies
      • Register for fringe benefit tax

There are 5 main types of fringe benefits. 4 types of fringe benefits are classified in legislation and the other type is unclassified benefits. The types classified in legislation are:

  • motor vehicles available for private use
  • low interest/interest free loans
  • free, subsidised or discounted goods and services
  • employer contributions to sick, accident or death benefit funds, superannuation schemes and specified insurance policies (excluding employer contributions to superannuation schemes liable for ESCT (formerly SSCWT). 

You need to work out the taxable value, the actual cost to be able to calculate fringe benefit tax. How you work this out depends on the type of fringe benefit and who you give it to.


Pages in this section
  • Employer contributions to employee funds You may have to pay fringe benefit tax if you contribute to an employee's benefit fund, insurance policy, superannuation scheme or funeral trust.
  • Employer provided goods and services You may have to pay fringe benefit tax if you provide free, subsidised or discounted goods and services to an employee.
  • Employer provided low interest loans You may have to pay fringe benefit tax if you provide an employee with a loan at an interest rate that is lower than you would offer the public.
  • Employer provided motor vehicles for private use You may have to pay fringe benefit tax (FBT) if you make a motor vehicle available to employees for them to use privately even if they do not actually use it.
  • Employer provided unclassified fringe benefits You may have to pay fringe benefit tax if you unclassified fringe benefits to employees.

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