Responsibilities as employer
List on the value of the furniture and fittings and related benefits
At a glance - Tax treatment of furniture and fittings and related benefits
Furniture and fittngs
|
Item
|
Taxable value - $ per month per unit
|
1
|
Air-conditioner
|
|
|
a) Unit
|
10
|
|
b) Dining room (central air-con)
|
15
|
|
c) Living room (central air-con)
|
15
|
|
d) Additional room (central air-con)
|
10
|
2
|
Air-cooler
|
1
|
3
|
Air purifier
|
10
|
4
|
Blender/Juicer
|
3
|
5
|
Camera
|
Actual amount paid by employer
|
6
|
Clothes dryer
|
15
|
7
|
Coffee maker
|
3
|
8
|
Computer (printer is considered as part of the computer)
|
40
|
9
|
Cooker
|
2.5
|
10
|
Dish washer
|
15
|
11
|
Electric guitar
|
30
|
12
|
Fan
|
1
|
13
|
Floor polisher
|
4
|
14
|
Furniture (soft & hard)
Examples: sofa, carpet, curtain, bed, dining table and chairs
|
10 (regardless of the number of units provided)
|
15
|
Fax machine
|
|
|
a) Employee pays for the recurring telephone charges linked to the use of the machine
|
20
|
|
b) As in (a) and employee gets to keep the machine
|
Full cost of the machine incurred by the employer in the year of purchase
|
|
c) Employer pays for the recurring telephone charges linked to the use of the machine
|
20 + telephone bill paid by employer for the year
|
|
d) As in (c) and employee gets to keep the machine
|
Full cost of the machine incurred by the employer in the year of purchase and telephone bill paid by the employer
|
16
|
Golf bag & accessories
|
Actual amount paid by employer
|
17
|
Home entertainment theatre
|
30
|
18
|
Hi-fi stereo/Radio/Amplifier
|
30
|
19
|
Iron
|
1
|
20
|
Jet-steam oven
|
2.5
|
21
|
Kettle
|
3
|
22
|
Lawn mower
|
5
|
23
|
Light fittings (E.g. standing lamps/lights. installed lights are not included.)
|
1
|
24
|
Organ
|
40
|
25
|
Refrigerator
|
10
|
26
|
Suitcase
|
Actual amount paid by employer
|
27
|
Surveillance system
|
30
|
28
|
Swimming pool
|
100
|
29
|
Toaster
|
1
|
30
|
TV (including plasma TV, high definition TV)
|
30
|
31
|
Vacuum cleaner
|
2
|
32
|
Video recorder/DVD player/VCD player
|
20
|
33
|
Water heater
|
2.5
|
34
|
Washing machine
|
15
|
Related benefits
|
Item
|
Taxable value - $
|
1
|
PUB, telephone and cable bills
|
Actual amount paid by employer
|
2
|
Household servant
|
Actual wages paid by employer
|
3
|
Gardener
|
$35 per month or actual wages paid by employer, whichever is lesser.
|