Document vehicle salary sacrifice and novated leasing policy decision

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#### Vehicle Salary Sacrifice & Novated Leasing Programs

GitLab has evaluated vehicle salary sacrifice and novated leasing programs across multiple regions (including Australia and the UK) and has decided not to offer these benefits at this time.

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<summary>Background & Rationale</summary>

These programs typically allow team members to use pre-tax salary to cover vehicle costs (purchase, fuel, insurance, and maintenance) through a third-party provider. In some regions, government incentives such as Australia's [0% FBT exemption for eligible electric vehicles](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/fbt-on-cars-other-vehicles-parking-and-tolls/electric-cars-exemption) or the UK's Electric Vehicle salary sacrifice scheme make these programs particularly attractive.

After consultation with Legal and Finance, GitLab has decided not to proceed for the following reasons:

- **Liability exposure:** Introducing any arrangement involving vehicles, even indirectly, creates operational and financial exposure that is difficult to manage within GitLab's structure as an all-remote organization.

- **Financial reporting complexity:** FBT reporting obligations, payroll deduction management, and ongoing compliance requirements introduce a level of financial and administrative complexity that does not align with GitLab's operating model at this stage.

This is a company-wide position and is not specific to any single region. GitLab remains committed to offering competitive, locally relevant benefits and will continue to explore options that better align with the company's structure.

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#### Growth and Development Fund

Your professional growth matters to us and strengthens our entire team. That's why we provide up to $10,000 each year specifically for your career development.

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### **Novated Leasing & Salary Packaging**

GitLab has reviewed novated leasing and salary packaging programs for Australian team members and has decided not to offer these benefits at this time. This is a company-wide position that applies across all regions. For full details on the rationale, see the [Vehicle Salary Sacrifice & Novated Leasing Programs](/handbook/total-rewards/benefits/general-and-entity-benefits/#vehicle-salary-sacrifice--novated-leasing-programs) section on the General Benefits page.

### **Life Insurance**

Australians can access [government payments and services](https://www.servicesaustralia.gov.au/living-with-disability) if they get ill, injured or have a disability. Most Australians who choose to have life insurance take out cover from their super fund.