There are several types of fringe benefits. Some examples are:

• allowing an employee to use a work car for private purposes – that’s a car fringe benefit
• providing entertainment by giving free tickets to concerts or sport events; these are entertainment-related fringe benefits
• paying an employee’s gym membership or reimburse any of their private expenses, such as school fees – these are examples of expense payment fringe benefits
• providing an employee with the right to use accommodation and it’s their usual place of residence is a housing fringe benefit. If you pay an employee a living-away-from-home allowance, you are providing a living-away-from-home-allowance fringe benefit.