Salary Sacrifice Superannuation

毛绒熊熊

这个问题困扰我几天了，我们公司的contract是base on package的，就是写明了salary+super数是多少，然后如果有人想要salary sarifice一部分工资到super里，ATO 网上写这样may reduce employer的SGC liability。可是我们这种限定好package总数的，真的可以reduce吗？

求指点，谢谢！
Ref:
Super guarantee payment is calculated on the reduced salary
The minimum amount of super guarantee you are required to pay in relation to your employee is based on their OTE. As entering into a salary sacrifice arrangement reduces your employee's OTE, it will reduce the amount of super guarantee that you are required to pay.
https://www.ato.gov.au/Business/ ... r-employers/?page=5

大手

帮顶。。。以前还真不知道SS会降低SG的

paladin_au

是可以减少的。不是能全部减少，减多少忘记了，记得学tax的时候老师好像说可以减一半。

simonwang

Legally, the employer can pay less SG when the employee is salary packaging any benefits (not just additional super), as the salary base is lower. However, most of the employers will have something in the policy to maintain the SG at pre-packaging level.

毛绒熊熊

simonwang 发表于 2015-6-19 17:09
Legally, the employer can pay less SG when the employee is salary packaging any benefits (not just a ...

谢谢！公司的policy里倒没有明确说，而且之前二十年也从来没减过。就是去年开始我头说必须要减。现在他走了，我们也换了系统。新系统里很不好做这个东西，真不想再麻烦了

simonwang

毛绒熊熊 发表于 2015-6-20 10:25
谢谢！公司的policy里倒没有明确说，而且之前二十年也从来没减过。就是去年开始我头说必须要减。现在他走 ...

It will defeat the purpose of salary packaging due to the reduction of SG. But nothing illegal. Only had one employer client doing like this in 12 years of my experience.

lovelove

我们不reduce

yong2010

我们也不减,按salary sac 前发

steveking

package一般是不能减的。你看看以前的人是怎么做的。就算是按照小时的rate，雇主也很少减的。

YC_SUSAN

比如说，PACKAGE is 109,500.00, base salary is $100,000 and the super is $9,500

If employee choose to salary sacrifice $10,000,

Legally ( only consider SG legislation), the minimum SG contribution is $90,000*0.95 -$10,000 = $7,550, but the total package is $90,000+$10,000+$7,550 = $107,550 which is less than the contracted total package $109,500.

所以我觉得不可以那样操作吧，虽然不违反SG 法律，但一定违反了最基本的雇佣合同。

那种可以抵的情况是在没有Package的情况下， 基本工资是固定的，SUPER是按照法律规定来交，但其实就是这种情况， 雇主也很难这样操作，因为法律规定很清楚，如果要抵扣SG，雇主必须和员工讲得很清楚，而其必须是书面的材料。

供参考！

wellye

很少有这样做的 我们公司也不减