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  • Fringe benefits tax and superannuation

    If you have an Australian resident employee who works overseas and their foreign employment income is not exempt, you will need to check if you have a fringe benefits tax liability and have to pay superannuation.

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    Fringe benefits tax (FBT)

    If you provide a fringe benefit to your employee you may also be required to record the value of the benefit if the grossed-up value exceeds $2,000 in a fringe benefits tax year. This amount should be recorded on the payment summary you provide to your employee, whether it is a PAYG payment summary - foreign employment or PAYG payment summary – individual non-business.

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    Generally, if you pay an employee a salary you'll also be responsible for their super. This includes:

    • if you are an Australian resident employer, and
    • your Australian resident employee is employed outside Australia.

    If you do not meet your super guarantee obligations, you may have to pay penalties and a general interest charge.

    If you have not correctly provided super guarantee for an employee (because you did not contribute the right amount to the super fund by the due date or did not meet their choice of fund) you must lodge and pay the super guarantee charge to us.

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      Last modified: 30 Apr 2019QC 22115