How does ChangeGPS FBT handle employee contributions to benefits?

Employee contributions are amounts paid by an employee (from their after-tax salary) toward the cost of a fringe benefit. Contributions reduce the taxable value of the benefit before the gross-up calculation is applied. In ChangeGPS FBT, employee contributions are entered in the relevant benefit category tab — for example, an employee's contribution toward motor vehicle running costs is entered in the Motor Vehicle tab. The app subtracts the contribution from the gross cost of the benefit to calculate the net taxable value. It is important to distinguish between employee contributions (after-tax payments) and salary sacrifice arrangements (before-tax reductions) — only after-tax contributions reduce the FBT taxable value in this way.