|
|
此文章由 vivien75 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 vivien75 所有！转贴必须注明作者、出处和本声明，并保持内容完整
本帖最后由 vivien75 于 2013-3-22 15:34 编辑
There are a few different types of salary sacrifices
1) Novated Lease salary sacrifices
Novated Lease 的意思就是三方协 - employee, employer and novated lease company. An employee buy a car through novated lease company, packaged their total lease cost and deduct them from pre-tax salary, then the FBT will be occurred which the employee will do after tax contribution to offset the FBT liablity
也就是说，如果这个员工要做novated lease salary sacrifice，novated lease company packaged the total cost, invoice to your company, AP will pay it first。然后， 你需要从novated lease company拿到pre-tax deduction amount and after tax deduction amount，novated lease company normally will calculate for you, 如果你的公司愿意为这个员工付FBTliability，你就不需要after tax deduction amount。Once you get the pre/after tax amount, you need set up in payroll system as standard deduction, it will be deduction every pay period until novated lease company advise any changes
2) super salary sacrifices
super salary sacrifices is always FBT excempt, as long as employee inform you how much they want to do super salary sacrifice, you just set up in the payroll system and deduct the same amount each pay period. But be aware that if an employee super contribution is excess the super concessional cap, they will be penalized at 46.5% maximum marginal tax rate. Also the effective salary sacrifice arrangement has to be put in place before the employee is entitled to the earning e.g. they need have an such arrange long before they know how much bonus you will earn
3) salary packaging with laptop/parking/memberships(airports/gym)
If they are considered as FBT excempt, they all can be set up as standard deduction before tax for each period |
评分
-
查看全部评分
|
{面子产品大交流}之简单药妆篇 (2007-3-25) DancingKeys 
发表于 2013-3-22 11:20
