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With GST coming into effect, the benefits such as office cars for office and personal use, subsidised or free food facilities, festive gifts, etc. extended by employer to employees may shrink.
GST states that “services provided by an employee to employer in the course of employment are to be neither treated as supply of goods nor supply of services.” In simple words, any salary paid by the employer to his employee would not be taxable under GST.
Are benefits given to employees without consideration taxable?
However, GST law brings in its ambit, supply of goods/services made without a consideration between related persons. As per GST, employer and employee are relations. So, even if there is no consideration for the goods/services provided to an employee, the supply could still attract tax.
There are many such benefits or facilities which employers provide their employees. Following are few examples of such perquisites:
Provision of subsidised or free food
Free cab or subsidised facility
Mobile handsets given to employees
Laptops
Gifts to employees on festive occasions
Long service awards- Milestone awards
Free gym facilities
Transactions between employer-employee can be broadly classified into the following three categories:
Any facility which is common to all employees should not be liable to GST
Any facility provided for official usage by employee in the ‘normal’ course of employment (such as mobile handsets, office laptops, rental cars, etc.) should not be liable to GST
Reimbursements to employee (such as mobile bills, traveling expenses etc.) is not a supply by employer to employee and hence, should not be liable to GST
Let us discuss few such transaction between employer and employee and their tax-ability under GST:
Considering the fact, there are numerous such employee benefits, employers should start collating all employee related information and redefine the benefits policies considering the provisions of the GST law.
