4.1ÌýÌýÌýÌý Fringe benefits
In Mauritius, the term fringe benefit is used to refer to an advantage given to an employee, and forms part of the employee's emoluments. A fringe benefit therefore is the money's worth of the advantage which is offered to an employee in respect of or relation to their employment.
All fringe benefits are subject to tax, except for:
- Ìý
•ÌýÌýÌýÌý payments by an employer to provide
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