I'm a programmer and the company I work for reimburses gym expenses. This is being taxable, so I end up not getting back the full amount I spent.
I'm trying to understand page 34 of the IR Employer Guide, where it says Benefit allowances are taxable, but "the taxable value of the benefit is the difference between the market value of the benefit provided, and any amount the employee pays".
So let's say the gym membership costs $60. I pay $60 to the gym, my employer pays me $60 back. So there is no "difference between the market value of the benefit and any amount the employee pays" - everything is $60, the difference is zero. Still, I'm being taxed on $60.
But I don't even know if gym reimbursement is a Benefit allowance, or a Reimbursing allowance (page 35) or if it is an allowance at all, or something else.