请问关于给员工salary sacrifice笔记本电脑的问题

echoliu

刚刚仔细想了想，你一开始将1500就放在了salary sacrifice账户里，本来员工不需支付GST,那就说明员工事实上多付了GST，你在reimburse给员工的时候，不仅要支付1500，而且还要再支付一笔GST $136给回员工，这样才能让员工实际上未承担任何GST。所以你如果不方便修改PAYROLL record的话，因为涉及到的payg w/h tax数额较小，直接做成 DR S/S $1500 DR GST PAID $136 CR CHEQUE $1636。这样GST公司承担并claim了。你看看我的想法对不对吧。

vivien75

when you deduct salary sacrifice, you should exclud this amount because your company can claim this back so you don't deduct from employee's pay for this amount

lesli1109

[ 本帖最后由 lesli1109 于 2012-7-12 19:02 编辑 ]

vivien75

No definitely it is not right, you should check addition/deduction set up, under Addition before tax salary sacrifice code and payment summary area tab, you should have this code as included in Gross salary & wages, otherwise your employees will have to pay extra tax by the end of financial year when they do their tax return because salary sacrifice has not been set up properly

melanieliu

原来这里有这么多做payroll的……

lovelove

原帖由 echoliu 于 2012-7-12 10:11 发表
刚刚仔细想了想，你一开始将1500就放在了salary sacrifice账户里，本来员工不需支付GST,那就说明员工事实上多付了GST，你在reimburse给员工的时候，不仅要支付1500，而且还要再支付一笔GST $136给回员工，这样才能让员工实际上未 ...

多谢您，我已经把group certificate发下去了，不好再修改员工的payroll信息。。。实际上员工相当于多deduct了136刀的GST，因为我把这136刀GST一并给员工sacrifice了，但是我并没有额外再付GST给员工，员工本人也不需要支付GST。。就相当于员工的net pay并没有错，但是错在GST放错地方了，就相当于员工年底退税，少算了136刀的taxable income，根据那位员工的年收入，他相当于少交了40.8刀的个人税。。。

现在我还能把这136刀GST从税务局claim回来吗？我们用的Quickbooks，现在弄得P&L里salary sacrifice expense这项出现了136刀的差额，正常应该是0的。
或者就是我也不从税务局claim这136刀的GST了，把这1500刀计入salary sacrifice liability，但是公司就损失了136刀

[ 本帖最后由 lovelove 于 2012-7-12 19:34 编辑 ]

allenwy

我们公司的列子更特殊
我们自己公司就是做电脑的,把自己的产品卖给员工,员工也可以salary sacrifice,
卖给员工后,就在他的debtors里面 raise invoice, 每次发工资,就从里面扣钱,扣得钱总额和invoice总额一样的
从来不考虑GST的问题, 这样的情况,这样做对吗?

lesli1109

给员工扣的钱应该是不包括GST的，比如110块的东西，应该只扣员工100块，那10块的GST通过公司的帐claim回来

lovelove

原帖由 lesli1109 于 2012-7-12 20:02 发表
给员工扣的钱应该是不包括GST的，比如110块的东西，应该只扣员工100块，那10块的GST通过公司的帐claim回来

payroll里显示是sacrifice了110，但实际上只是给员工多抵减了一点taxable income，员工并不需要付GST，也没有少拿到钱，110块钱已经全部按照税后收入reimburse给员工了。。要说亏损的就只能是ATO了，按照你这个例子的话，我多给员工sacrifice了10刀的GST，那这10刀员工就没有交PAYG Tax，导致税务局少收了几块钱的税。。。

vivien75

你的salary sacrifice 程序好像有点问题，正常程序是：
1）employee request salary sacrify the computer
2) approval
3) employee get the invoice from supplier but under company name
4) the company pay the invoice of full amount with GST
5) employee get the computer and payroll deduct the salary sacrifice amount exclusive of GST from employee's pay

There are two points here:
Firstly if employee paid the computer out of the pocket money, they can't do salary sacrifice any more
Secondly the benefit of buying computer via salary sacrifice are tax saving and GST saving, it means employee only need pay the total price less GST say pay $100 if the total price is $110

simonwang

Hi Vivien, I can't agree what you said. It might be your employer policy but it is not the requirement by law.

1. The invoice does not need to be under company name.
2. The employee can purchase the laptop outright and then seek salary sacrifice.
3. The employee can salary sacrifice the laptop they purchase overseas or in private deal like ebay, where the invoice can't be under employer name or no invoice at all.
4. The employee can salary sacrifice the laptop via a rental agreement, in which case, the invoice also can't be under the employer name due the credit is provide to the employee.
5. Large number of employers do not just deduct GST exclusive amount, say $100 in your example. They choose to deduct $110, record $10 as GST on purcahse in BAS to claim $10 GST back. Then they can decide whether to pass on $10 or not. Also they can decide when to pass on the $10, ie. at the time of salary deduction , at the time of GST refund from the ATO, or at other time the employer likes.

lovelove

原帖由 vivien75 于 2012-7-13 09:13 发表
你的salary sacrifice 程序好像有点问题，正常程序是：
1）employee request salary sacrify the computer
2) approval
3) employee get the invoice from supplier but under company name
4) the company pay the invoi ...

我知道salary sacrifice amount不该包含GST了，这个我已经弄了，发了group certificate，现在正在想该怎么改过来哇。
但是你说的程序问题我不认同，员工先付钱再reimburse是完全可以的。。

vivien75

原帖由 lovelove 于 2012-7-13 11:12 发表

我知道salary sacrifice amount不该包含GST了，这个我已经弄了，发了group certificate，现在正在想该怎么改过来哇。

如果不想太麻烦for such small amount, 你现在就没法改了。如果是很serious errors on Payment Summary，你可以lodge the amendment letter to ATO and send a copy to employees as well

simonwang

原帖由 lovelove 于 2012-7-13 11:12 发表

我知道salary sacrifice amount不该包含GST了，这个我已经弄了，发了group certificate，现在正在想该怎么改过来哇。
但是你说的程序问题我不认同，员工先付钱再reimburse是完全可以的。。

You don't have to amend payment summary 2011/12:

1. It's up to the employer whether they want to claim GST back;
2. Even they claim GST back, the employer can decide to pass on or keep it;
3. Even the employer decides to pass on, they can decide when to pass on. It is very common the employer pass GST refund in the following month, such as the salary packaging in June, then employer put in June BAS, claim GST back and pass to the employees in July. That means you can add the GST to employees's taxable income 2012/13, instead of changing 2011/12 Payment Summary.

lovelove

这样啊，那就太好了，那俺就这么搁着吧，刚得知那位employee又买了台laptop要sacrifice，俺还得给他弄一次，这次给他按照常规的弄就得了。

俺前年也含GST给员工claim过好几台，貌似auditor也没说什么。就这么着吧，想的我头都快炸了，多谢各位前辈帮助啊

lovelove

没有分分啦，谢谢大家

vivien75

回了你的email，please check it

lovelove

原帖由 vivien75 于 2012-7-13 13:02 发表
回了你的email，please check it

收到了，多谢你vivien

ysihaoy

我不是做accounting的，我年初让会计给我做ipad的salary sacrifice，她告诉我每年的4月分是分界线，所以我干的很巧在3月份做了一次不会占今年的的名额了。

大概是我把invocie给公司，公司马上把钱打到我的账户，然后分十次payment（我们是weekly）扣我钱，只是ipad价钱的90%，我自己省了GST。。。会计说这是算我们的员工福利把。不过只能是phone，tablet and laptop

lovelove

原帖由 ysihaoy 于 2012-7-13 18:08 发表
我不是做accounting的，我年初让会计给我做ipad的salary sacrifice，她告诉我每年的4月分是分界线，所以我干的很巧在3月份做了一次不会占今年的的名额了。

大概是我把invocie给公司，公司马上把钱打到我的账户，然后分十次pay ...

是的，我也查了是3月31是FBT年末，这个员工的laptop也是3月末买的，我把他的salary sacrifice也调到了3月末，虽然事实上不是3月份给他sacrifice的，但是账面上也看不出来，PAYG的年度总额是对的。。。这样他今年还可以再claim一台

msmscute

谢谢，搞清楚了。

lovelove

原帖由 vivien75 于 2012-7-12 19:02 发表
No definitely it is not right, you should check addition/deduction set up, under Addition before tax salary sacrifice code and payment summary area tab, you should have this code as included in Gross  ...

想请问在deduction set up时，link的account是salary sacrifice Expense,还是Salary Sacrifice Liability?

ysihaoy

那感觉你做的很对，如果我是员工你这么做我肯定高兴，因为我还能再买一个，呵呵