Benefits paid to an employee can be classed as non-taxable as long as they meet certain criteria (it then becomes a trivial benefit). Below are a few things to keep in mind when ascertaining whether a benefit is eligible as a trivial benefit.
Criteria for exemption on a benefit are:
Contractual Agreement can be interpreted in a few ways:
A legitimate expectation doesn’t necessarily have to be a contractual obligation.
With regards to digital platforms supplied to your employees, such as an app that allows employees access to a service such as employee discounts, there are two ways to which exemption to tax could or could not apply.
If you have any questions with regards to the above, please do reach out to your BDO contact.