Providing benefits to employees in tough times.

In emergency situations (like COVID-19), certain benefits you provide employees or their associates may be exempt from fringe benefits tax (FBT).

These common scenarios may help you.

  1. The FBT emergency assistance exemption applies to:

  • help you provide to an employee who's been relocated from a high-risk area and has to self-isolate

  • paying for temporary emergency meals, food supplies and accommodation for employees stranded overseas due to travel restrictions

  • paying for flights for overseas employees to return to Australia.

  1. Emergency health care: depending on certain factors, if you pay for transporting an employee from the workplace to seek medical assistance, the cost is exempt from FBT.

  2. Working from home: if you provide your employees with a laptop, portable printer, or other portable electronic devices to enable them to work from home or another location, these will usually be exempt from FBT - if they're primarily used for work.

Remember, the minor benefits exemption may apply for minor, infrequent and irregular benefits of under $300.

The due date for lodging and paying the 2020 FBT return has been deferred from 21 May 2020 to 25 June 2020 due to COVID-19.

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2018 Grow Advisory Group