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FBT Q&A – 12-week register while two employees are on leave


We have chosen the ’12-week register’ method to calculate our car parking benefits. Within the designated period chosen, two of our employees have been on extended leave. Do we need to nominate a different 12-week period for these employees?


The 12-week period must be continuous and representative. Whether a chosen period is representative will depend upon the nature of the business activities, number of staff and relevant patterns of usage. On this basis, the fact that two employees are on extended leave may mean the register does not meet the ‘representative’ requirement where, for example, there are only a small number of employees and/or having two employees on extended leave at any point in time is unusual.

However, we note that for the purposes of the register, the election must specify if it covers:

  • all employees;
  • all employees of a particular class; or
  • particular employees.

It is possible that, for the purposes of your register, the two employees are excluded so that the register does not cover them. However, it would then be necessary to consider any FBT car parking exposure for those two employees.