Guide for employers

Fringe benefits tax (FBT)

If your new worker is an employee, you will need to:

• determine whether you will provide any fringe benefits to them and if so, keep the necessary FBT records
• consider whether you will enter into a salary sacrifice arrangement with them - if so, you need to ensure the arrangement is agreed between you and the employee and that it is documented.

	For more information on the different types of fringe benefits, record keeping requirements and salary sacrifice arrangements, refer to Fringe benefits tax - what you need to know.
	Employers - home

Sections within Worker's first day

• Pay as you go (PAYG) withholding
• Super
• Fringe benefits tax (FBT)