问一个关于salary sacrifice 的问题

cindyyanjie

我们公司会计报名CPA，她的做法是用公司credit card去付，然后用salary sacrifice 的形式少拿那部分工资。我知道最终的目的是为了少交税，但能解释一下具体原因嘛。

cindyyanjie

nobody knows?

wenli1120

税前啊。等于原来一个礼拜拿1000块，税率假设30%。扣了税 ＝700.再付学费300 ＝ 自己剩下400
但是用salary sacrifify就变成1000 － 300 ＝ 700 再来大税就不是30%，因为收入少了，假设剩下20%就等于700 － 700*20% ＝ 560.等于自己拿的多了。

wenli1120

能salary scarify的大家都想这么做，但是公司必须允许你这么做才行，因为那部分公司得付税的

cindyyanjie

wenli1120 发表于 2013-1-22 10:50
税前啊。等于原来一个礼拜拿1000块，税率假设30%。扣了税 ＝700.再付学费300 ＝ 自己剩下400
但是用salary  ...

那到了年中报税的时候有什么不同呢

cindyyanjie

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

wenli1120

退税的时候就有差别了。税局一年内扣税都是一个rate的吧？好像，这个我不清楚。他多缴的税之后退回来。

wenli1120

很多公司都不让salary sacrifice （不好意思之前拼错）了。其实对税率高的人还是不错的。8万taxable income的，等于学费拿了32% off.

cindyyanjie

wenli1120 发表于 2013-1-22 11:35
很多公司都不让salary sacrifice （不好意思之前拼错）了。其实对税率高的人还是不错的。8万taxable income ...

好吧，看来我是低收入者就不折腾了

MacbookPro

CPA FEE is fully deductible under individual as well.

I have no idea why this accountant does salary sacrifice. May be she has too much spare time to kill.

cindyyanjie

MacbookPro 发表于 2013-1-22 12:47
CPA FEE is fully deductible under individual as well.

I have no idea why this accountant does salar ...

no idea as well

慢慢来

公司付可退GST吧，再将好处转给个人

cindyyanjie

慢慢来 发表于 2013-1-22 15:22
公司付可退GST吧，再将好处转给个人

CPA course is GST free

mmmm2

一般都是iphone ipad car这种personal的才要做salary sacrifice的,,你们的accountant..

YG0402

不是很明白咯.都已经是拿公司的CREDIT CARD去付了,等于是公款支付,怎么还可以私人SALARY CARIFICE呢?

cindyyanjie

YG0402 发表于 2013-1-22 18:07
不是很明白咯.都已经是拿公司的CREDIT CARD去付了,等于是公款支付,怎么还可以私人SALARY CARIFICE呢? ...

原本我以为公司support她读书，原来不是

NeoLife

MacbookPro 发表于 2013-1-22 12:47
CPA FEE is fully deductible under individual as well.

I have no idea why this accountant does salar ...

我想他是先 salary sacrifice， 然后在报税的时候再claim tax deduction. deduct 2次.

angel8791

楼主公司的accountant ......唉，无语了......

晓暄

看不明白

ysihaoy

相当于你的工资降下来了，所以你的税自然少了，从而省钱了

NeoLife

taxable income 不同。即使同样的税率，他也赚了。
一般， 假设 Gross = 1000, taxable income=1000 Tax @0.3 = 300， net = 700. 交400 CPA 剩在手里 300.

salary sacrifice：Gross = 1000, SS deduction CPA 400, taxable income=600, Tax @0.3 = 180. 剩在手里 420.

cindyyanjie

NeoLife 发表于 2013-1-22 21:37
taxable income 不同。即使同样的税率，他也赚了。
一般， 假设 Gross = 1000, taxable income=1000 Tax @0 ...

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
:o

cyvs

Depends on how her salary is defined in her contract.  If it is a package (total amount broken down into base + super), then your company is ripping off  her.  If it is not a package, technically the company can argue that they pay 9% super on her pay.. so if she salary sacrifice, then super is based on the reduced salary.  So her super is less.  In someway, your company is not very nice even her contract doesn't specified a package.
A lot of companies won't take advantage of employees like that.  My previous company will even remove GST from the cost of item that I bought because the company can claim back the GST from tax office.

cindyyanjie

cyvs 发表于 2013-1-23 20:32
Depends on how her salary is defined in her contract.  If it is a package (total amount broken down  ...

反正还是不太理解

cyvs

cindyyanjie 发表于 2013-1-23 22:19
反正还是不太理解

Said if her contract is a package of total amount of $130,800 per year ($120,000 salary plus $10,800 super. i.e. 9% of $120,000).  So each month it would be $10,000 salary and $900 super.  If she salary sacrifice $300 in the month.  Her salary would be $9,700, and her super is still $900.  The super didn't change because it is defined in the contract as a fixed dollar amount.

But if her salary is defined as base salary plus 9% super.  So her base salary for the year would be $120,000.  Each month she gets $10,000 plus 9% super which is $900.  If for that month she salary sacrifice $300.  Her salary for that month is now $9,700.  Because her super is defined to base on 9% of salary, the super would be 9% of $9,700 = $873.  Not very nice, but that's how some companies do it.

cindyyanjie

cyvs 发表于 2013-1-23 21:37
Said if her contract is a package of total amount of $130,800 per year ($120,000 salary plus $10,8 ...

那他为什么选择ss呢，自己交好啦
对了，没回答我为什么tax一样的

cyvs

To be honest I have no idea..
Actually most companies paid for the study fees.  Don't know why she has to/want to salary sacrifice.
As for tax deducted.. I have no idea too.  Is it the payroll too lazy to calculate the new amount?

sy417

I THINK CPA COURSE IS NOT GST FREE

83447557

NeoLife 发表于 2013-1-22 20:17
我想他是先 salary sacrifice， 然后在报税的时候再claim tax deduction. deduct 2次.

your too smart.

cindyyanjie

sy417 发表于 2013-1-24 12:50
I THINK CPA COURSE IS NOT GST FREE

CPA course is GST free, member fees inc GST!