熟悉 childcare fee salary sacrifice 的请进。

sunrise

若childcare fee 100每天，可以 deduct 全额吗。
方法一，deduct 100刀，税率按40%计算，自己实际出60刀，政府给50%rebate也就是50刀，自己实际只出10刀。
方法二，deduct50 刀，同样税率，自己出30刀，另外的50刀政府出。
两种方法，自己出的钱差20刀。

请问第一种方法可以吗，符合税法吗。

golden100

没听说过

Mintlolly

如果Salary sacrifice child care fee,还能拿到rebate吗？印象中，rebate是要用税后工资付费才有资格领的。
同等熟悉这一领域的高手们赐教。

liushui0729

sunrise

Mintlolly 发表于 2013-5-21 21:39
如果Salary sacrifice child care fee,还能拿到rebate吗？印象中，rebate是要用税后工资付费才有资格领的。 ...

税后工资付，有什么好处吗。

sunrise

难道可以把taxable income 减下来，减到下一个退税级别，利于年终退税

Mintlolly

大部分人都是税后付吧，没有选择。

好像salary sacrifice child care fee是有条件的，比如工作单位附设的幼儿园。所以大学员工在没有rebate之前做的人比较常听说。有了rebate 之后，基于rebate是和out of pocket payment挂钩的，我猜这么做的人就少了。另外税前工资付幼儿园费有可能还牵扯到一个FBT的问题，类似salary sacrifice motor vehicle。个人感觉意义不大，可能还不如税后付费合算。

sunrise

好像第二种方法可以，。

sunrise

any one have experience?

civ

来学习，

sunrise

没老师。

karenhangxu

Usually you have to choose between Child Care Rebate or the tax deduction way, and usually company will not say you incur the FBT if they allow you to use the tax way.

But common sense is you cannot have two benefits at the same time.

qqyang

FBT will apply, it's not worth....

The best practice would be having a in house child care, or the company actually sponsor a specific childcare to allow their employee entitle to a discounted child care price and priority place.

simonwang

If it's external child care, the salary packaging will be subject to FBT but might still be exempt for some employers. Only the employer provided in-house child care is exempt from FBT.

In second case, you are no longer the payer of child care nor it is subject to FBT, so will not be entitled to CCB. Most of the cases, you will be worse off, only when you are earning very high income say $180 K and you use child care extensively for multiple children, ie. the lost of $7500 benefits is covered by income tax saving.

You can claim the rebate for the child care fees you paid if you were reimbursed by your employer or your employer paid the child care fees on your behalf, ie it's external child care.

You cannot claim the rebate if your employer provided you with a child care service on their business premises under a salary sacrifice arrangement.

aniezhao

三天childcare rebate，两天salary sacrifice可以不

sunrise

It is inhouse childcare.and company document mention can have both deduction.just not sure full fee or hallf fee.if full fee.not sure rebate will cauculate base on before tax or after tax.

simonwang

correction @lv 14

simonwang

could you explain a bit more "税率按40%计算，自己实际出60刀"? If in house, there is no FBT tax so what tax are you referring to?

Chole

Mintlolly 发表于 2013-5-21 22:23
大部分人都是税后付吧，没有选择。

好像salary sacrifice child care fee是有条件的，比如工作单位附设的 ...

child care salary sacrifice is exempted from FBT tax. : )

Mintlolly

Chole 发表于 2013-5-24 13:23
child care salary sacrifice is exempted from FBT tax. : )

这应该是取决于雇主吧。参看14楼。

sunrise

if non profit employer,the employee can have both.

Chole

Mintlolly 发表于 2013-5-24 14:05
这应该是取决于雇主吧。参看14楼。

if the CC is not on premises, the ruling is S47.(8) FBT exemption applies where an employer makes payment (under a program administered by the relevant government department) to a child care service in order to obtain priority access to certain child care facilities for the children of employees.

Mintlolly

Chole 发表于 2013-5-24 16:46
if the CC is not on premises, the ruling is S47.(8) FBT exemption applies where an employer makes  ...

不知道这个"under a program admin by the relevant government department"是什么意思？如果不under such program,是不是就liable for FBT?

Chole

Mintlolly 发表于 2013-5-24 22:34
不知道这个"under a program admin by the relevant government department"是什么意思？如果不under suc ...

should be a programmed approved by Department of Human Services...I guess.

Chole

Mintlolly 发表于 2013-5-24 22:34
不知道这个"under a program admin by the relevant government department"是什么意思？如果不under suc ...

if it is not under such program will be subject to FBT.

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ruby29

看看也头晕，没心情研究

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