The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

1.1.E.90 Employer provided benefit (YA)


For the purposes of the YA parental means test (1.1.P.45) an employer provided benefit is a benefit an employer provides to, or on behalf of, an employee for the employee's, or in some cases their family's, private use.

Example: Employer provided benefits include:

  • cars
  • school fees
  • private health insurance
  • low interest loans
  • housing assistance
  • financial investments, and
  • expense benefits.

Example: Some of the most common types of expense benefits include:

  • novated car lease
  • telephone expenses
  • holiday expenses
  • medical or hospital expenses
  • union dues/professional association membership fees
  • fuel and/or power expenses, including electricity, gas, oil or firewood
  • entertainment
  • grocery bills
  • credit card accounts
  • sporting or social club fees, and
  • child care expenses.

Amounts paid to meet or reimburse expenses incurred in connection with the employee's employment are NOT employer provided benefits.

Act reference: SSAct section 1067G-F11 Income components for tax year, section 8(1)-'income amount'

Policy reference: SS Guide Dependent YA - parental income test

Last reviewed: