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Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

Cost of Living Payment Eligible customers will have the payment automatically paid into their bank accounts by the end of the day 3 October 2022. The payments will be staggered and Credit Union customers may not receive their payment until 4 October 2022. Cost-of-Living-Payment

Paying staff

You must pay fringe benefit tax (FBT) on contributions you make to any employee's:

  • sickness, accident or death benefit fund
  • life, pension, personal accident or sickness insurance policy
  • friendly society insurance fund superannuation scheme where employer
  • superannuation contribution tax (ESCT) does not apply
  • funeral trust.

You pay FBT on contributions you make to an insurance policy when you:

  • take out the policy for an employee and pay their premiums
  • are a life insurer and offer discounted premiums for your life insurance agents and their families.

You do not pay FBT on contributions you make to an insurance policy when you:

  • pay the premiums on a policy which an employee took out. This is included in their gross salary or wages and subject to PAYE. 
  • take out a policy for an employee, pay the premiums and gain all the benefit from the policy. Your contributions are not included with their gross salary or wage.
Fringe benefit tax guide IR409 2022 (PDF 2MB) Download guide
7 minutes
Fringe benefit tax income year calculator

Use this calculator to work out FBT on all benefits provided when you file income year FBT returns.

Go to this tool
Last updated: 28 Apr 2021
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