Types of fringe benefits

Employing staff Dates

MAY 20

Employer deductions payment due for 1 to 15 May for large employers.
MAY 20

Employer deductions payment due for April for small to medium employers.
MAY 31

Your FBT quarterly return and payment are due for the period ending 31 December if you have a March balance date.

There are 4 main types of fringe benefits. 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.

Ngā momo painga tāpiri Types of fringe benefits

Employing staff Dates

Types of fringe benefits