Labour Arrangements Remuneration Fringe Benefits Recipients Count Number of employees receiving fringe benefits during the FBT year period which is from 1 April to 31 March of the following year. Remuneration Fringe Benefits Type Code A code which represents the type of fringe benefits provided to the employee. Valid values are: A = Cars using the statutory formula B = Cars using the operating cost method C = Loans granted D = Debt waiver E = Expense payments F = Housing - units of accommodation provided G = Employees receiving living-away-from-home allowance (show total paid including exempt components) J = Board K = Property L = Income tax exempt body - entertainment M = Other benefits (residual) N = Car parking P = Meal entertainment