Am I providing an expense payment fringe benefit?

At this point you likely have enough information to work out if you’re providing an expense payment fringe benefit. Follow the chart answering the questions to work out if you’re providing an expense payment fringe benefit. 

The questions to work out if you’re providing an expense payment fringe benefit are: Does an employer/employee relationship exist? Was the cost incurred by the employee? Was the cost paid for or reimbursed by the employer? If you answered ‘yes’ to these questions, you’re providing an expense payment fringe benefit. If you answered ‘No’ to or if the benefit is an exempt expense payment benefit, you’re not providing a fringe benefit.