What is a reportable fringe benefit amount?
Understand what a reportable fringe benefit amount is and why employers must include it on income statements.
Summary
A reportable fringe benefits amount (RFBA) is the grossed-up value of certain fringe benefits provided to an employee. If the total taxable value of reportable benefits for that employee is more than $2,000 in an FBT year, the employer generally has to report an RFBA.
What this means
The FBT year runs from 1 April to 31 March. If the total taxable value of an employee’s reportable fringe benefits is more than $2,000 for that period, the employer generally reports the grossed-up amount through Single Touch Payroll or on the employee’s payment summary for the corresponding income year.
The RFBA is not included in the employee’s assessable income and is not directly taxed as salary. However, it is used in a number of income tests, including for some government benefits and obligations. Some fringe benefits are excluded from RFBA reporting.
Typical actions
- Track the taxable value of each employee’s reportable fringe benefits.
- Apply the correct gross-up rate to work out the RFBA.
- Report the RFBA through Single Touch Payroll or on the payment summary.
- Exclude fringe benefits that are specifically excluded from RFBA.
- Keep records that support the RFBA reported for each employee.
Official ATO sources
Last checked: 25 August 2026
Reportable fringe benefits
Explains when employers report fringe benefits to the ATO.
Reportable fringe benefits for employees
Explains how the RFBA affects employees.
Fringe benefits tax – rates and thresholds
Current FBT rates, thresholds and gross-up rates.
Related questions
- What is FBT?
- What is salary sacrifice from an employer’s perspective?
- What is the difference between an allowance, a reimbursement, and a fringe benefit?
- What records must employers keep for tax purposes?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
Need help understanding this in plain English?
Try the Tax Clarity App for a plain-English answer.