Reporting requirements

Providing food and drink at a Christmas party to your employees is an excluded fringe benefit for reporting purposes. Excluded fringe benefits are not reported on your employees' payment summaries.

Expenses associated with hiring or leasing entertainment facilities are also excluded fringe benefits for reporting purposes.

Other types of recreational entertainment are subject to the reporting requirements. Examples include tickets provided to musicals.

    Last modified: 13 Apr 2011QC 18530