What Counts as a Fringe Benefit?

A fringe benefit is a benefit provided to an employee because that person is an employee. This doesn’t include salary/wages, contributions and several other types of benefits.


Types of fringe benefits include when the employer:

 Allows an employee to use a work car for private use (this includes travel to and from work).

 Grants an employee a cheap loan or waives a debt.

 Gives reduced or free rent to an employee (some remote areas are exempt)

 Reimburses a non-business expense incurred by an employee (eg. Health insurance)

 Gives an employee property (eg. Any goods, real property or shares/bonds)

 Covers additional expenses when an employee is living away from home for work purposes.


Go here for a detailed list


The information in this document reflects our understanding of existing legislation, proposed legislation, rulings etc as at the date of issue. In some cases the information has been provided to us by third parties. While it is believed the information is accurate and reliable, this is not guaranteed in any way. Any advice in this publication is of a general nature only and has not been tailored to your personal circumstances. Please seek personal advice prior to acting on this information.