Employee benefits are an important part of the employee package for recruiting and retaining employees. The non-cash and fringe benefit elements of a pay package can be extremely valuable to the employee and are often tax effective.

This topic discusses the different ways of providing benefits to staff and the advantages and disadvantages to the employer and employee.

For information on the provision of company cars, fuel, vans and related benefits (including the use by an employee of their own car for work), see the topic Cars, Fuel, Vans and Related Benefits.

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