Salary Sacrifice买笔记本电脑 payment summary

yesido

请问，如果gross pay $50,000，Salary Sacrifice $2000 买笔记本电脑.
年终payment summary上面，Gross payment 应该是$50,000，还是$48,000.

谢谢

moonstar

48,000.   刚收到ＰＡＹＧ summary, 发现总收入减少了，问过财务经理这个会减少收入。说如果总额在2000以下会完全没有显示，超过2000的是否会在单上说明就不清楚了。

yesido

up

lee2267

不管Salary Sacrifice 多少金额。。Gross payment 应该是 net的。。即 48k在这个case。
但是应为Salary Sacrifice 项目不是 to super。。所以应该单独显示。。但是总额在2000以下会完全没有显示。。
感觉是这样。。。明天回公司查下。。

yesido

up again

yesido

Can anyone please help me? Thank you.

simonwang

If $2,000 including GST and your employer passing on Input tax credit, assuming you didn't pay any admin charge, the payment summary should show $48,181.82.

If employer does not pass on Input tax credit or the laptop has no GST, payment summary should show $48,000.

Laptop salary packaged as FBT exempt item will be excluded from reporting purpose so no figure shown anywhere in your payment summary, unlike additional super.

vivien75

If the $2000 is FBT exempt item, the Payment Summary should show $48,000, if not except item, the Gross Pay should still be $48,000 and it also will show the reportable fringe benefit amount on the Payment Summary as well

banzhiyan

学习

simonwang

原帖由 vivien75 于 2012-7-12 19:11 发表
If the $2000 is FBT exempt item, the Payment Summary should show $48,000, if not except item, the Gross Pay should still be $48,000 and it also will show the reportable fringe benefit amount on the Pa ...

Not correct Vivien. If $2000 is GST inclusive amount for the laptop that is exempt item, employer passing on ITC or no deducting GST in the first place, the payment summary should show $48181.82 due to the GST. Only when the laptop is GST exclusive or employer does not pass on ITC, the payment summary shows $48000.

When the laptop is not exempt, firstly not everyone can salary sacrifice except for rebatable, PBI and HPC employees. Secondly whoever packages the laptop of $2000 as non exempt item will not have reportable fringe benefit amount as reportable fringe benefit amount only starts when the taxable is more than $2000, not including $2000.http://www.ato.gov.au/businesses/content.aspx?menuid=0&doc=/content/68.htm&page=5&H5

[ 本帖最后由 simonwang 于 2012-7-12 21:20 编辑 ]

vivien75

You are talking about accounting bookkeeping concept, this should be more payroll concept - yes in the first place, she should't deduct the GST amount as salary sacrifice amount, however if she did that, she can't change on Payment Summary any more - Payment Summary is the summary sheet of what have done for payroll during the year, there doesn't allow any amend, if make mistake on pay and error appear on Payment Summary, have to lodge an amend letter to ATO and give the copy of the letter to employee for their tax return purpose

If $2000 is not exception item, it will add to any other fringe benefit items to calculate the reportable fringe benefit, if the amount is above $2000 before gross up, it will show on Payment Summary as RFB

Hopefully it make more clear

vivien75

Btw even if $2000 is not excemp item, people still can salary scarify but the company need pay FBT, it happened quite often

simonwang

原帖由 vivien75 于 2012-7-12 22:43 发表
You are talking about accounting bookkeeping concept, this should be more payroll concept - yes in the first place, she should't deduct the GST amount as salary sacrifice amount, however if she did th ...

Vivien, 我没有要讨论什么bookkeeping 和payroll的操作，只是想指出包装一台$2000的笔记本电脑，含GST，雇主不扣GST或者转让input tax credit，那么$50000年薪员工payment summary应该显示$48182为新的gross income。这和bookkeeping 和payroll如何操作无关，只是取决于电脑是否含GST以及雇主是否转让input tax credit。就我刚才说的例子，如果可以，请赐教payment summary如何能显示$48000为应税收入。而且这和任何payment  summary 调整没关系，雇主salary sacrifice和ITC处理同时进行，何必以后做调整。
至于reportable fringe benefit, 你的argument 有失公允。我在谈论$2000 laptop作为non-exempt item是否有reportable fringe benefit, 你却要说此人包装其他的项目，那么我是否也可以说此人包装laptop，payment summary 有reportable employer superannuation contribution呢？因果关系不对啊！

simonwang

原帖由 vivien75 于 2012-7-12 22:49 发表
Btw even if $2000 is not excemp item, people still can salary scarify but the company need pay FBT, it happened quite often

Sure you can, but that doesn't change the fact that there is no reportable fringe benefit when FBT taxable value is no more than $2000. Your expression below is incorrect.

引用:

原帖由 vivien75 于 2012-7-12 19:11 发表
if not except item, the Gross Pay should still be $48,000 and it also will show the reportable fringe benefit amount on the Pa ...

lovelove

原帖由 simonwang 于 2012-7-12 21:16 发表

Not correct Vivien. If $2000 is GST inclusive amount for the laptop that is exempt item, employer passing on ITC or no deducting GST in the first place, the payment summary should show $48181.82 due  ...

学习了，我是accounts兼做payroll，想请问在salary sacrifice笔记本电脑的时候，会计软件上的操作，我遇到了点麻烦。
想请问payroll item "Salary Sacrifice laptop"这项，应该link到expense，还是liability啊？
为什么我link到expense上，却只能在payroll里显示，不在P&L里显示呢。。另外我在给员工reimburse电脑费用的时候，是不是不在payroll里显示，只是记录个jounal，记在salary sacrifice expense里？
等我再给员工reimburse GST的时候，这个GST也不显示在payroll里，也是记个journal，显示在liability里？