问一个关于salary sacrifice 的问题

cindyyanjie

cyvs 发表于 2013-1-24 12:45
To be honest I have no idea..
Actually most companies paid for the study fees.  Don't know why she  ...

1, we are not a firm, so our company does not pay for the study fees regarding accounting
2, she is the payroll as well

sy417

Yes you are right

amy18

cindyyanjie 发表于 2013-1-22 12:29
很奇怪，我查了她2个月的工资，扣的税是一样的，反而公司帮她交的super还变少了 ...

如果工资$1000.减去salary sacrifices$300.super是$700*9%

cindyyanjie

amy18 发表于 2013-1-25 22:22
如果工资$1000.减去salary sacrifices$300.super是$700*9%

那么税呢

IMELBOURNE

	1. Salary only (no packaging)	2. Salary + car (without employee contributions)	3. Salary + car (with employee contributions)
Annual remuneration	$65,000.00	$65,000.00	$65,000.00
Less salary sacrifice	$NIL	$14,205.00	$7,009.00
Taxable income	$65,000.00	$50,795.00	$57,991.00
Less income tax (2009-10 rates)	$13,350.00	$9,088.50	$11,247.30
Less 1.5% Medicare	$975.00	$761.92	$869.86
Income after tax/salary sacrifice amount	$50,675.00	$40,944.58	$45,873.84
Less employee contribution	NIL	NIL	$3,850.00
Less car expenses	$11,500.00	$NIL	$NIL
Net disposable income	$39,175.00	$40,944.58	$42,023.84
Reportable fringe benefits amount for employee payment summary	NIL	$ 7,196.00(car fringe benefit taxable value of $3,850 x 1.8692)	NIL

amy18

cindyyanjie 发表于 2013-1-26 02:35
那么税呢

个人income tax  on $700
公司payroll tax on $1000

mmmm2

amy18 发表于 2013-1-26 14:27
个人income tax  on $700
公司payroll tax on $1000

所以那个员工吃亏了, 因为公司少pay她super了, 她的income tax不做salary sacrifice还是700.

cindyyanjie

mmmm2 发表于 2013-1-26 16:44
所以那个员工吃亏了, 因为公司少pay她super了, 她的income tax不做salary sacrifice还是700. ...

那他自己也是会计，这样不是很2

NeoLife

SGC 不应该减少吧， 9% 是based on ordinary working hour salary 的。 不会被SS影响的。  

NeoLife

还有一个可能性是系统设置的问题。 以前我们的系统tax rate 是按annual salary 的数量设立的。 无论每次付了多少，都是按一个税率。 关键是看在payroll 中 是否有tax 之前的 deduction。 他的taxable income.

打一个 PAYG summary 看看。

amy18

cindyyanjie 发表于 2013-1-26 18:56
那他自己也是会计，这样不是很2

如果不做salary sacrifice,ta个人income tax on $1000.ta 少交了income tax on$300

amy18

mmmm2 发表于 2013-1-26 17:44
所以那个员工吃亏了, 因为公司少pay她super了, 她的income tax不做salary sacrifice还是700. ...

ta 没有吃亏，见我上面的回答，他如果不做SS,他的income tax on $1000

mmmm2

amy18 发表于 2013-1-26 20:12
ta 没有吃亏，见我上面的回答，他如果不做SS,他的income tax on $1000

现在问题是员工salary sacrifice的那个是cpa学费, 是deductible的, 所以就算不做ss, income tax still on $700

amy18

mmmm2 发表于 2013-1-26 21:12
现在问题是员工salary sacrifice的那个是cpa学费, 是deductible的, 所以就算不做ss, income tax still on ...

对哦， TA 损失了super

IMELBOURNE

Salary sacrificing super - information for employers  
                        
   
Does salary sacrificing super affect your super guarantee payments?
If your employee is an eligible employee for super guarantee purposes, you are required to make super guarantee payments for them.

You must pay a minimum of 9% of each eligible employee's ordinary time earnings each quarter (up to the maximum contributions base for that quarter). Ordinary time earnings (OTE) is usually the amount your employee earns for their ordinary hours of work. It includes things like commissions, most bonuses, shift-loadings and allowances but doesn't include overtime payments.


For more information about how much super you need to pay, refer to How much to pay and when to pay.



Making salary sacrificed super contributions into your employee's fund may affect your super guarantee obligations in the following ways:

Super guarantee payment is calculated on the reduced salary

The minimum amount of super guarantee you are required to pay in relation to your employee is based on their OTE. As entering into a salary sacrifice arrangement reduces your employee's OTE, it will reduce the amount of super guarantee that you are required to pay.

The salary sacrificed amount counts towards your super guarantee obligations

To enter into an effective salary sacrifice arrangement with your employee, you should have a written agreement which states the terms and conditions of that agreement. If you make the super contributions to an employee's fund under a salary sacrifice agreement, the sacrificed amount is an employer contribution. This means that the salary sacrificed amount counts towards your super guarantee obligation.

If the salary sacrificed super contribution is more than the minimum super guarantee amount you are required to pay (currently 9% of your employee's OTE) then you would not be required to pay an additional amount on top of the salary sacrificed amount.

The terms of some awards or agreements may require an employer to pay a certain amount of super for an employee or may require super to be paid on the employee's pre-sacrifice salary. In these circumstances, salary sacrifice amounts may not reduce the employer's super guarantee obligation as stated in the award or agreement.

Example 3 - continued from example 1

For the purpose of this example, Sally and Zoe's quarterly salaries equal their ordinary time earnings.

Sally and Zoe are both eligible employees for super guarantee purposes, and their employer is required to contribute a minimum amount into their super funds - that is, 9% of their ordinary time earnings.

The super guarantee amount their employer is required to pay for Sally is calculated at 9% of her quarterly salary of $11,250, which is $1,012.50 per quarter or $4,050 per year.

Since Zoë has salary sacrificed $10,000 of her earnings into her super fund, the minimum super guarantee amount her employer is required to pay for Zoë is calculated at 9% of her reduced quarterly salary of $8,750, which is $787.50 per quarter or $3,150 per year.

However, as Zoë's salary sacrificed amount of $10,000 is an employer contribution and is more than the super guarantee amount the employer is required to pay, the salary sacrificed amount satisfies her employer's super guarantee obligation. This means Zoë's employer is not required by law to contribute an amount to her super fund in addition to the salary sacrificed amount of $10,000. Zoe and her employer may agree that her employer will continue to make additional employer contributions equivalent to the super guarantee that would have been payable if not for the salary sacrifice agreement.