If an employee or a director gets benefits (perks) from their work, such as a company car, the benefits are called benefits in kind. They may have to pay tax on the value of the benefit in kind.
Benefits excluding salaries given to employees by employers eg car, car fuel, medical etc
Benefits other than cash, provided to a person through their employment (for example, cars, or private medical insurance). These benefits are usually subject to tax. Inland Revenue rules normally allow their value to be included in the calculation of maximum pension benefits.