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