If you offer your employees the following services, they're tax-free!
Tax-free service #1: If your offer your employees a service to improve their performance, the benefit won't attract tax. For example, an advisory service that mentors them in sales techniques.
Tax-free service #2: Any communication service that your employees use for business purposes is tax free. For example, you pay for the instant messaging systems that link different divisions and allow the sales team to ask the product managers questions, in real time.
Tax-free service #3: If you render a service that your employees enjoy at the workplace, it'll be tax free. For example, you hire a massage therapist to come at the office.
Tax-free service #4: If you offer a service for recreational purposes (you allow staff to watch a movie for their own recreation), it won't attract tax.
Well there you have it. Not all benefits are taxable. If you want to spoil your employees with these services or already offer these, ensure the service provider you employ performs the service at your work place. This way no taxable fringe benefit accrues.