Fringe Benefits: Appendix B – Electronic Lodgement File Format

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Appendix B – Electronic Lodgement File Format

The changes to the file format required for the annual reconciliation information are outlined in the table below.

The following fields from the FS3 have been added to the file structure:

C5 Category 1 Company Cars
C6 Category 2 Use of an asset and accommodation
C7 Category 3 Other benefits and services
C8 Non-Taxable Cash Allowance

Within the current structure, there should not be Gross Emoluments for Main and Part Time within the same record. If a taxpayer has worked Full Time and Part Time for an employer, two records have to be provided.

No. Field on FS3 Field Description on FS3 Max. Nº of Characters Notes
1 A1 Year 4 Must be yyyy format
2 Payee’s Surname 25 Free format field – can contain blanksbetween words BUT NO LEADINGBLANKS AND NO HYPHENS “-“

OR OTHER CHARACTERS

SUCH AS “(“, “)”
3 A2 Payee’s ID Card/IT Reg. No. 9 NO SPACES or BRACKETS betweenTHE NUMBERS AND THE LETTERSOF THE ID CARD NUMBER
4 A3 Payee’s Social Security No. 9 NO SPACES or BRACKETS betweencharacters FORMAT IS X99999999
5 A4 Spouse’s ID Card/IT Reg. No. 9 NO SPACES or BRACKETS betweenTHE NUMBERS AND THE LETTERSOF THE ID CARD NUMBER
6 B1 Period From 8 Must be in ddmmyyyy format
7 B2 Period To 8 Must be in ddmmyyyy format
8 C1 Gross Emoluments ( Main & Other) 6 numeric values only ( nocents ) and no negativenumbers (i.e. with a “-“ in

front)
9 C2 Gross Emoluments ( Part time ) 6
10 C5 Category 1: Company Cars 6
11 C6 Category 2: Use of an asset and accommodation 6
12 C7 Category 3: Other benefits and services 6
13 C8 Non Taxable Cash Allowance 6
14 D1 Tax Deductions (Main & Other ) 6
15 D2 Tax Deductions (Part Time) 6
16 D3 Tax Deductions (Arrears) 6
17 E1 DSS Contributions Totals 7 numeric value only ( including cents )
18 F1 Payer PE No. 6
19 F2 Date 8 must be in ddmmyyyy format
20 Checksum 7 Integer as explained in Security Page 3 ofthe FSS Payer Annual Reconciliation -Electronic Lodgement Specifications