Chapter 13 – Fridge Benefits

Obligation of employer

Benefits granted to retired employees

Benefits granted to relatives of employees and others

Taxable fringe benefits

Acquisition of an asset at less than the actual value

Right of use of an asset

Right of use of a motor vehicle

Meals, refreshments and meal and refreshment vouchers


Free or cheap services

Low interest or interest free loans

Subsidies in respect of loans

Employer contributions to insurance policy schemes

Payment of and employees’ debt or release employee from an obligation to pay debt

Medical scheme contributions paid by an employer

Medical costs incurred by an employer