One way employers may try to secure the best employees is to entice them with non-income related benefits. 

These benefits are called fringe benefits and are provided to employees, their family or their associates in place of, or in addition to, their salary or wage package.

Some examples of fringe benefits include:

• allowing an employee to use a work car for private use
• providing entertainment by way of free tickets to concerts
• giving an employee a discounted loan
• reimbursing an expense incurred by an employee, such as school fees
• giving benefits under a salary sacrifice arrangement with an employee.