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Payroll tax on fringe benefits
You may need to include your employees’ fringe benefits as taxable wages in your payroll tax return.
In general, a fringe benefit is a non-monetary benefit that you give an employee in return for their services - for example, when you allow your employee to use a work car for private purposes, give them a low-interest loan or pay their gym membership.
This guide explains when fringe benefits are liable for payroll tax and how to calculate or estimate their taxable value.