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* * * * * * * * * * * * * * * * * * Fringe benefits are benefits which employees or directors receive from their employment but which are not included in their salary cheque or wages. On the tax return form they are called 'benefits in kind'. They include such things as company cars, private medical insurance paid for by the employer and cheap or free loans. Some fringe benefits will not be taxed, some will and some will be taxed only for employees who are directors or higher paid. ===

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