Types of fringe benefits

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.

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.

Ngā momo painga tāpiri Types of fringe benefits

Types of fringe benefits