FBT-Free Benefits Your Employer Might Already Offer (2025) — 회사 복지 절약법

TL;DR (5 quick points)

• Common FBT-free perks in Australia include work-related devices/tools, minor benefits under $300, certain emergency assistance, and eligible zero-emission cars (with rules).
• Plug-in hybrids lose FBT exemption from 1 April 2025; full battery EVs can still qualify if criteria are met.
• Small businesses may provide multiple work-related portable devices if mainly used for work.
• You can often salary package FBT-exempt items (e.g., eligible EV via novated lease) to reduce taxable income, but reporting rules can still apply.
• Ask HR/payroll for the policy list, provide a work-use statement, and keep receipts to show primary work use.

Concept Overview — why this matters in Australia

Fringe Benefits Tax (FBT) is paid by employers on certain non-cash benefits. Some benefits are exempt from FBT. If your workplace already offers these, you may access useful gear or transport with no FBT cost to your employer — often making approval easier and improving your overall cost position.

This guide summarises FBT-free (exempt) benefits for 2025, who they suit, and how to ask for them in simple steps.

Common FBT-Free Benefits (Australia 2025)

• Work-related items mainly for work use: laptops, tablets, phones, portable monitors, software, protective clothing, tools of trade.
• Minor benefits: irregular/infrequent items under $300 (including GST) where it’s unreasonable to treat as a fringe benefit (e.g., small gift, team lunch).
• Emergency assistance: certain immediate help in an accident or natural disaster (limited scope).
• Eligible electric cars (zero-emission) and associated running costs — if the car meets price/date/usage criteria. Note: PHEVs excluded from 1 April 2025.
• Eligible commercial vehicles with limited private use (e.g., utes/vans) — strict conditions apply.

Comparison Table — what’s FBT-free vs not (typical cases)

Feature	Work-related Items (devices/tools)	Minor Benefits (<$300, infrequent)	Eligible EV (novated)	Everyday Private Benefits
FBT status	Exempt if mainly for work	Exempt if <$300 and infrequent/unreasonable to treat as FBT	Exempt if zero-emission and criteria met (PHEVs excluded from 1 Apr 2025)	Generally subject to FBT
Cost impact	Employer avoids FBT; easier approval	No FBT; low admin	Potential large salary-packaging savings; reporting may still apply	Employer pays FBT or grosses-up
Requirements	Mainly work use; keep records/work-use statement	<$300 incl. GST, irregular, not a reward for services	Meets definition of eligible EV; price/date thresholds; valid lease & logbooks	N/A
Strengths	Practical gear for work; small biz can provide multiple devices	Simple way to cover small morale items	Lower after-tax cost for car benefits	Broad choice but tax-heavy
Limitations	“Mainly for work” test; one-item-per-year rule varies by employer policy	Under $300 & infrequent only	Model/price eligibility; policy changes can affect future	High tax cost
Best for	Office/field roles needing equipment	Occasional gifts/events	Commuters with stable employment	N/A

Who Each Option is Best For

• Work-related items: knowledge workers, tradies, field staff who need devices/tools and can show mainly work use.
• Minor benefits (<$300): managers/teams wanting simple staff recognition without FBT complexity.
• Eligible EV novated lease: employees driving regularly who want lower running costs and are comfortable with lease terms.
• Commercial vehicle with limited private use: roles requiring utes/vans where private use is genuinely limited.

Step-by-Step — how to ask HR and apply

1. Check policy: search intranet for “FBT”, “salary packaging”, “benefits” or ask HR/payroll.
2. Pick the benefit: device, minor benefit, EV, or eligible vehicle. Confirm it meets exemption rules.
3. Show work use: prepare a simple statement (who uses it, tasks, % work use). Keep invoices/logs.
4. Submit request: attach quotes, usage statement, and any lease paperwork (for EV).
5. Keep records: retain receipts, work-use declarations, and vehicle logs if required.

Cost / Fees / Tax considerations

• Employer FBT: Exempt items should not trigger FBT for the employer if rules are met.
• Reportable benefits: Some exempt car benefits may still need to be reported for employee statements, even when FBT is nil.
• GST/Payroll: Minor benefits threshold is assessed on the notional taxable value (GST inclusive). Payroll may still adjust packaging.
• Policy limits: Employers can set stricter rules (e.g., annual cap, model lists, one device per year).
• Future changes: Rules can change (e.g., PHEV exclusion from 1 Apr 2025). Recheck each year.

Decision guide — quick selector

Goal	Choose	Why	What to prepare
Need a laptop/phone for work	Work-related item	Exempt if mainly for work	Work-use statement, receipt/quote
Small team gift/meal	Minor benefit (<$300, infrequent)	Simple, FBT-free if criteria met	Invoice showing value; context
Lower after-tax cost for car	Eligible EV (novated)	FBT-free if zero-emission & eligible	Eligibility check, lease quote, logs
Work ute/van with limited private use	Eligible commercial vehicle	May be exempt with strict limits	Policy, usage rules, logbook

Sources / Official references

• ATO — Work-related items exempt from FBT
• ATO — Minor benefits exemption (<$300)
• ATO — Electric car exemption

Disclaimer:
This article is for general information only and is not financial advice. Please check official government resources or a licensed financial adviser before making decisions.