Australia reportable fringe benefits for employees
This explanation covers reportable fringe benefits for employees in Australia, using the published government rules and their stated scope.
On this page
- The reporting threshold
- If fringe benefits have a total taxable value of more than A$2,000 in an FBT year, the employer reports the amount to the ATO.ATO reportable fringe benefits
- The reported amount
- The employer’s reported figure is the reportable fringe benefits amount, or RFBA.ATO reportable fringe benefits
The reporting threshold
If fringe benefits have a total taxable value of more than A$2,000 in an FBT year, the employer reports the amount to the ATO. ATO reportable fringe benefits (opens in a new tab).
The FBT year runs from 1 April to 31 March. Some benefits do not have to be reported. ATO reportable fringe benefits (opens in a new tab).
The reported amount
The employer’s reported figure is the reportable fringe benefits amount, or RFBA. ATO reportable fringe benefits (opens in a new tab).
The amount is grossed-up to reflect the pre-tax income needed at the highest marginal tax rate plus Medicare levy to buy the benefits. ATO reportable fringe benefits (opens in a new tab).
Tax and income tests
The employee is not taxed on the RFBA. ATO reportable fringe benefits (opens in a new tab).
The RFBA is included in income tests for some government benefits and obligations. ATO reportable fringe benefits (opens in a new tab).
Where it appears
The RFBA appears on an income statement in ATO online services through myGov, or on a payment summary. ATO reportable fringe benefits (opens in a new tab).
A pre-filled return generally includes the RFBA when lodged through myTax or a tax agent. ATO reportable fringe benefits (opens in a new tab).
Ending employment
If employment finishes between 1 April and 30 June and fringe benefits are received during that time, the employer reports the RFBA for the income tax year ending on 30 June in the following year. ATO reportable fringe benefits (opens in a new tab).
This general explanation provides no personal eligibility decision, payment estimate, tax calculation or recommendation. No matching calculator or numerical worked example is provided.