|
此文章由 boczqb 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 boczqb 所有!转贴必须注明作者、出处和本声明,并保持内容完整
本帖最后由 boczqb 于 2013-2-19 09:49 编辑
Salary packaging is where the employee receives remuneration in the form of a benefit or a superannuation contribution instead of receiving a fully taxed salary.
Well structured remuneration planning can be an effective strategy to create an organisational culture without increasing the cost of employment by retaining valuable employees, minimising the employer on-costs and improving employee’s commitment.
Because there are many combinations and permutations of salary packaging, each package needs to be carefully structured and individually calculated.
Some of the benefits that can be advantageous to package include superannuation, computers, business related software, subscriptions to trade and other professional journals, on-site child care provided on the employer’s premises and investment loan interest payments.
An important point to note with any salary sacrifice is the timing of the arrangement. The salary sacrifice can only take effect before the employee does the work for which they are being paid.
|
评分
-
查看全部评分
|