有人了解salary sacrifice吗?

milkzhan

很多大单位都给员工提供salary sacrifice的服务, 员工在购买一些单位的服务(例如停车位)或其他指定的产品或服务时, 可以直接从工资中扣. 但我不明白, 这种方式有什么真正的好处? 因为使用这种方法, 是要付管理费的. 如果只是为了省心,并不划算. 但是不知这些扣掉的费用能否免税? 单位发的说明实在让人看不懂. 有了解这方面的同志吗?

brad

我的简单了解。。完整版的牵扯到FBT是最复杂的东西之一了。

简单的东西是FBT exempted, 简单说这些东西你sacrifice了就不算income乐，就免税了。
比如：
停车位
一年一台笔记本电脑（4400以内）
单位附近幼儿园

假设这些东西一年1万块，很多人都可以省下大概30%的税！
在很多单位这些东西没有管理费（我们单位就是直接扣掉）
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复杂点的东西包括：
pre-tax super contribution
novated lease (car)
这些你要找个专门的人咨询是否划算，并且这些都要交管理费
不过一般认为，只要base超过了75000的一般算下来都是划算的

最后，如果你在医院，福利机构工作，
你可以把morgage也scrifice了，相当划算
不过其他单位的都不允许

milkzhan

原帖由 brad 于 2008-6-3 12:51 发表
我的简单了解。。完整版的牵扯到FBT是最复杂的东西之一了。

简单的东西是FBT exempted, 简单说这些东西你sacrifice了就不算income乐，就免税了。
比如：
停车位
一年一台笔记本电脑（4400以内）
单位附近幼儿 ...

这些可以sacrifice的东西是单位自己定, 还是国家定的? 哪里可以查到具体的可sacrifice的清单?

coolyn

我有一个问题，公司要为sacrifice的东西付钱到税务局吗？ 还是ATO完全免除了这些税？

一炷香

http://www.ato.gov.au/businesses ... 03&st=&cy=1

这个东东挺复杂的。没理解错的话，一般对于收入比较高，尤其是那些个税是46.5％的人来说，用这个比较划算。

一炷香

原帖由 coolyn 于 2008-6-3 13:35 发表
我有一个问题，公司要为sacrifice的东西付钱到税务局吗？ 还是ATO完全免除了这些税？

一炷香

What types of benefits can be included?

http://www.ato.gov.au/businesses ... 03&st=&cy=1

一炷香

What are the implications of entering into an arrangement?

http://www.ato.gov.au/businesses ... 03&st=&cy=1

白衣人

help you to save tax and medical levy

coolyn

一炷香同学想在6楼说啥？:

一炷香

原帖由 coolyn 于 2008-6-3 13:50 发表
一炷香同学想在6楼说啥？:

......

想说税是通过FBT来收的，但是这些税公司可以用来作为deduction

milkzhan

原帖由 一炷香 于 2008-6-3 13:38 发表
What types of benefits can be included?

http://www.ato.gov.au/businesses ... 03&st=&cy=1

如果这些东西没有包括在单位列出的清单里, 即使ATO说可以, 也没办法sacrifice的吧?

一炷香

原帖由 milkzhan 于 2008-6-3 14:05 发表


如果这些东西没有包括在单位列出的清单里, 即使ATO说可以, 也没办法sacrifice的吧?

应该是这样的，虽然税可以用作deduction，但毕竟是公司的开销。

Bigman

如果你交super有自己contribution的话，用salary sacirfice，你可以少交税，到手的钱差不多，而且最后到super的钱就会多不少。

xingbu

company can lodge in FBT return to report the figures to ATO, also the individual fringe benefit amount will be shown on your payment summary to match up with your company’s data.

一炷香

虽说fringe benefit可以帮助你降低个人收入，从而达到少交税的目的。不过ATO在计算你是否应该交medicare levy surcharge,偿还助学贷款数目时，仍然会把fringe benefit作为你的个人收入。

http://www.ato.gov.au/businesses ... 03&st=&cy=1

xingbu

to sacrifice your gross salary into your Super account will only incurs 15% government contribution tax instead of your normal marginal tax rate, it’s a good way to boost your Super fund while paying lower income tax.

But before you do all of these, you have to reach agreement with your Employer providing written agreement. It’s not because what your company can offer, it’s the matter of records keeping requirement from ATO.

kitty_cat

From 7:30pm 13 May, no salary sacrifice for laptops any more. Not happy. Was thinking of buying a new lappie.

一炷香

bloody FBT!!!

i have spent almost 3 working days just to get some draft calculations on one of our employee's termination pay. it was nothing but all this damn salary sacrifice arrangement that has made my calculations terribly complex~~ ATO collects a large chunk of society value on the cost of misarable payroll officer~~

大饼

原帖由 kitty_cat 于 2008-6-4 16:05 发表
From 7:30pm 13 May, no salary sacrifice for laptops any more. Not happy. Was thinking of buying a new lappie.

那 salary sacrifice to super呢？

kitty_cat

原帖由 大饼 于 2008-6-4 16:29 发表

那 salary sacrifice to super呢？

That's still allowed. But personally I'd rather have the cash or put the pay into my mortgage. Yes, tax is lower at 15% but I can't access the money until after 65.... too long.

xingbu

原帖由 kitty_cat 于 2008-6-4 16:05 发表
From 7:30pm 13 May, no salary sacrifice for laptops any more. Not happy. Was thinking of buying a new lappie.

目前都只是议案，还没有通过， 就算通过也是从2009财政年度开始啊。

BUDGET 2008: Mauling higher incomes
引用:
Treasurer Wayne Swan and Finance Minister Lindsay Tanner have unveiled a secret weapon to maul the finances of higher income families – and all in the name of tax 'fairness'. And this attack in 2008 is only the first round, I fear there is more to come.

A large number of middle income families negatively gear property or shares and/or salary sacrifice into superannuation or into reportable fringe benefits with two objectives in mind. The first is to save tax and second is to spend on education and other allowances. It is also sometimes used to lower dependency payments. Losses on investments can have a similar effect.

The tax deductibility of negative gearing and salary sacrifice has not been touched in the budget but from July 1 2009, in assessing means-tested income, the amounts salary sacrificed, the negative gearing benefits, the fringe benefits and investment losses will all be added onto income. And so the new income test for the family tax benefits is to be calculated on the increased income. The same applies to education and many other allowances.

The caps on family benefits are stated as being subject to a $150,000 "income" limit, but for people with less than three children the cut off point is less than that and will be less again once the new definitions are used.

From July 1 2009, the medical benefit surcharge thresholds of $100,000 for singles and $150,000 for couples will be defined using the new calculations of income – effectively for many people the thresholds will be lowered.

There are other attacks on middle income Australia including subjecting 'meal card' arrangements to FBT (where the employer pays for meals consumed by the employee on the premises as part of a salary package) and removing FBT exemption for work related items mainly used for private purposes such as laptops plus other FBT tightening moves. All of these items will cause major reviews of many current salary packages.

The second round of middle income blows will start with school fees. Middle income families in Victoria are going to be hit with much higher private school fees as a result as the big teacher pay rises in the state system spread to private schools, especially as there does not seem to be any provision in the budget for increased help to private schools to help pay for the rises. Those teacher pay rises are certain to quickly spread to other states and will present a major impost on those sending their children to private schools. This will multiply the effect of the reduction in Government help.

Once income for social services is reduced by these items then every budget from now on will have speculation that negative gearing and salary sacrificing will be curbed in calculating income.

And as it happens, claiming tax deductions in excess of income (negative gearing) to buy shares and now residential houses has not been very profitable in the last 12 months, given the fall in asset values. And as I explain in BUDGET 2008: The infrastructure challenge, May 13 the Rudd Government is trying to increase the supply of low cost homes.

Given that tax rates have now been reduced, the tax reduction manoeuvres will become less popular among middle income earners.

[ 本帖最后由 xingbu 于 2008-6-4 16:36 编辑 ]

melbourne_mm

原帖由 kitty_cat 于 2008-6-4 16:05 发表
From 7:30pm 13 May, no salary sacrifice for laptops any more. Not happy. Was thinking of buying a new lappie.

真的吗？咋没听说呢。

丹儿

原帖由 kitty_cat 于 2008-6-4 16:05 发表
From 7:30pm 13 May, no salary sacrifice for laptops any more. Not happy. Was thinking of buying a new lappie.

吓我一跳，你有内幕？给点support evidence吧。这个可是关系到很多人的利益，别瞎说哦。

patricb

至少我刚才到自己银行内部网站上看原来可以SS买笔记本的地方，通知说目前暂停，等新政策明确后才重新开放。好像说新政策会要求所购笔记本必须是主要用于工作。

qqyang

我们公司也停止了。

simonwang

原帖由 brad 于 2008-6-3 12:51 发表
我的简单了解。。完整版的牵扯到FBT是最复杂的东西之一了。

简单的东西是FBT exempted, 简单说这些东西你sacrifice了就不算income乐，就免税了。
比如：
停车位
一年一台笔记本电脑（4400以内）
单位附近幼儿 ...

这些论述里面有一些错误，比如停车位的限制，笔记本电脑的价格之类的，还有年收入限制等。

有兴趣的朋友可以回帖，我可以献丑，提供一些信息。或者开个新帖子。

simonwang

原帖由 xingbu 于 2008-6-4 16:34 发表


目前都只是议案，还没有通过， 就算通过也是从2009财政年度开始啊。

BUDGET 2008: Mauling higher incomes
引用:
Treasurer Wayne Swan and Finance Minister Lindsay Tanner have unveiled a secret weapo ...

已经是现实了，有很多雇主，特别是政府部门，已经内部规定不可以salary sacrifice laptop即便是主要用于工作，因为雇主认为难以提供法律声明证实公用的比例。

Bigman

那么通过税后的钱买笔记本，申报工作相关的是不是还应该可以呀？

xyxyxy

问一下大侠们，笔记本取消了salary scrifice, 那PDA 还可不可以呀。