请问关于给员工salary sacrifice笔记本电脑的问题

vivien75

原帖由 fiddlehead 于 2012-6-26 11:45 发表
有点凌乱啊~~
请问Vivien，under award 的员工，合同只说付9%的super，如果员工要求每周从自己收入（税前）拿100放进super，这100是 Super Salary Sacrifice吗？雇主再付他9%是基于原本的pay还是拿掉100之后的pay？求解答。谢谢。

如果员工要求每周从自己收入（税前）拿100放进super，这100是Super Salary Sacrifice。 你pay 9%是要基于原本的pay不是拿掉100之后的pay，这是非常common的做法

lovelove

原帖由 fiddlehead 于 2012-6-26 11:45 发表
有点凌乱啊~~
请问Vivien，under award 的员工，合同只说付9%的super，如果员工要求每周从自己收入（税前）拿100放进super，这100是 Super Salary Sacrifice吗？雇主再付他9%是基于原本的pay还是拿掉100之后的pay？求解答。谢谢。

我们公司是基于那个原本的pay，但是也听说过有公司用那100之后的pay的。我觉得用原本的gross pay合理一些，公司也没损失什么啊，如果按照拿掉100后的pay，公司付的总额就少了一点

lovelove

俺还是有一点没搞懂，大家怎么说的都有。就是salary sacrifice 笔记本电脑，一年指的是7月1号的 financial year，还是4月1号的FBT year啊？

fiddlehead

谢谢哈。那为毛我们的payroll系统按照拿掉100之后算嘞。
我理解的与你一样，所以一直以来我都只能在Employer contribution放一个fixed amount，而不能放9%

lovelove

你们用啥会计软件啊？要自己设置一下

fiddlehead

Quicken Payroll.

现在叫Reckon Payroll.

找到地方设置了。谢谢啦。

[ 本帖最后由 fiddlehead 于 2012-6-26 13:22 编辑 ]

lovelove

原帖由 fiddlehead 于 2012-6-26 13:19 发表
Quicken Payroll.

现在叫Reckon Payroll.

找到地方设置了。谢谢啦。

和我们是一样的

fiddlehead

真哒？！
我还以为没人用这个烂软件呢。找工时发现人家都不用这个的说。

改是能改了，但没搞懂到底该怎么做。貌似怎么做都行。

lovelove

原帖由 fiddlehead 于 2012-6-26 13:48 发表
真哒？！
我还以为没人用这个烂软件呢。找工时发现人家都不用这个的说。

改是能改了，但没搞懂到底该怎么做。貌似怎么做都行。

你说的是quickbooks吗？我觉得还行啊，比myob用途多，中小公司还可以啦。。我们还不到100人

vivien75

像我前面说过的，legislation只要求9% of ordinary earning，从理论上说你可以pay 9% after salary sacrifice, if you do so, you will not get penality for that. However 如果你公司通常pay 9% on gross wages, and someone get less only because they do salary sacrifice, you'd better clearly indicate in the contract, or you need notify employees before you do so, otherwise you will cause lots grievance at workplace

fiddlehead

谢谢，这下就清楚啦。

fiddlehead

我们只payroll用的他家。

lostme

好奇地问问这个laptop 是不是 1000+？
我如果那个ipad (<500) 去salary sacrifice，会不会被财务轰出去，没事来瞎搅？

lovelove

原帖由 lostme 于 2012-6-26 16:37 发表
好奇地问问这个laptop 是不是 1000+？
我如果那个ipad (

不到2000块，但是应该没有数额限制～～员工一般的要求我都尽量给办的。。

velasco

借贴问一下，如果是non-for-profit organisation,员工 salary package home loan, 一年$16,500 ($30,000 gross up).在PAYG statement 上 reportable fringe benefit 要填多少，是0, $16,500 还是 $30,000. 这好像对Family tax benefit 和 government co-contribution 都会有影响。

中魂子

use gross up value

中魂子

9% SG should be applied on the OTE, which is reduced wages.

what you clarified was from company-employee relationship perspective.

let's discuss if you don't agree.

vivien75

是16500 x 1.8692 = $30,841.80，non-profit organization is not liable to pay FBT if the total grossed-up vale of certain benefits provided to an individual employee does NOT exceeds $17,000 during the FBT year.
in your case, all of $16,500 if FBT excempted if your company is non-profit organization. However the reporting requirements do extend to employers providing these exempt benefits in the same manner in which they apply to emploers who are subject to fringe benefits tax

vivien75

as I said before, 从legislation的角度上，如果你pay 9% on reduced amount after salary sacrifice, you will NOT get penality on that as long as the contract didn't clearly indicate how much you should pay for super e.g. the cotract just said 9% SGC, didn't say 9% on $50,000 or or total salary is $54500 inclusive super. 你完全可以这么做，但是从HR的角度说，如果一个员工两年的工资一样，第二年因为有salary sacrifice，super 就变少了，最好做之前与员工沟通一下，otherwise it will cause lots of grievance

中魂子

True, then you will need to calculate reportable superannuation contribution.

mocha好腻

mark

simonwang

原帖由 中魂子 于 2012-6-27 15:45 发表
True, then you will need to calculate reportable superannuation contribution.

If the employer choosed to pay Super based on 9% of original gross salary, while the employee had salary sacrificed certain amount, there is no reportable superannuation contribution.


[url=]What are reportable employer superannuation contributions?[/url]Reportable employer superannuation contributions are those contributions you make for an employee in respect of an income year where all of the following apply:

• your employee influenced the rate or amount of super you contribute for them
• the contributions are additional to the compulsory contributions you must make under any of the following
  • the superannuation guarantee law
  • an industrial agreement
  • the trust deed or governing rules of a super fund
  • a federal, state or territory law.

As the super based on the original salary is not influenced by the emplyee, instead determined by the salary packaging agreement.


As Vivien said, by law the employer can pay super only based on the reduced salary, however, the effective salary sacrifice agreement can include a clause such as "Compulsory employer superannuation contributions will be maintained at the pre-packaged level. Any salary packaging may then occur within the balance of the total package."

simonwang

原帖由 lovelove 于 2012-6-23 12:08 发表
员工是今年3月买的laptop，但是6月份才告知公司要claim电脑的salary sacrifice，我就在6月份分2次给他sacrifice掉了。请问这样可以吗？算不算跨年度操作啊？

Laptop是不需要报FBT的，所以是不是没关系啊？不必须在4月1号前吧？俺不懂啊，请高人指点，多谢了！

It doesn’t matter when the employee purchased the laptop. Fringe benefits arise when the employer reimburses the cost of the laptop. The requirement of one item per year is for FBT year. If you reimbursed the employee one pay in March 2012 and second pay in April 2012, the employee cannot have another similar item until 1 April 2013.Otherwise it could be treated as FBT taxable provision, except for limited situation, such as the item was stolen. Therefore what you processed is fine.

Regarding the requirement of “'primarily for use'”, you can request the employee to sign a declaration and the line manager to verify. Since you were talking about the boss, you can use another method such as a copy of his email indicating the similar purpose.

However, at the FBT subcommittee NTLG meeting August 2008, “the Tax Office advised that it is the 'intended' or 'anticipated' use at the time the benefit is provided and not actual future use that determines whether an item will be primarily for use in an employee's employment.” So whatever happened how your boss actually used the laptop is irrelevant.

simonwang

Regarding GST and input tax credit, there are two ways of handling, Vivien mentioned one - salary sacrificing one GST exclusive amount. However, the perfect process is the employee sacrifices entire laptop amount from salary, provides valid tax invoice to the employer, then the employer claims input tax credit back and eventually pass it back to the employee. The second way has same net effect as the ffirst one, however, it is the complete process and provides the option to the employer to keep the GST refund.

simonwang

Regarding reportable fringe benefit amount in Payment Summary for FBT/salary package, it's based on the item and amount:

1. non-reportable items: meal entertainment, entertainment facility leasing expense, certain car parking benefit. These items are excluded from payment summary even if they are FBT taxable.

2. FBT taxable value no more than $2000. Otherwise use taxable value * 1.8692 for reportable fringe benefit amount.

3. Salary sacrificing super will be reported as reportable employer superannuation contribution, instead of reportable fringe benefit amount.

4. Other FBT exempt items, such as laptop, are not reportable.

msmscute

我用Micropay,salary sacrifice for laptop is deduction before tax, 但是最后在print payment summary 之前设置居然没有exclude from gross salary total, 这正常吗。好像所有的deduction before tax items 都没有这个选项。大家都是怎么exclude 的啊？

allenwy

3) salary sacrifice amount is exluded GST, for example, the total cost for the computer is $1000 + $100 GST = $1100, you only deduct $1000 as total salary sacrifice amount

傻傻的问问,这个剩下的$100 GST 怎么办?

lovelove

又有有问题了，salary sacrifice laptop，这个payroll item是link到salary sacrifice liability上，还是salary sacrifice expense上呢？以前都link到liability上，可是这样公司就无法claim GST了啊？
比如：员工每2周收入$2500, 买laptop花了$1500, 那么payroll的操作如下：
Gross Income: $2500
Salary Sacrifice: $1500
Taxable Income: $1000
PAYG Tax: -$70
Plus Salary Sacrifice Amount: $1500

Net Payment: $2430

那么公司怎样把这其中的136刀的GST Claim回来啊？
是不是只能把这1500刀计入laptop Expense啊？还是这1500刀直接计入salary sacrifice liability偿还了？payroll里的liability是没法加入GST的啊。

msmscute

我们公司替员工付invoice, 记录在contract a/c, GST amount recorded under GST payable. 等发工资了，记salary journal 时, offset contract a/c with Salary clearing a/c. 公司可以claim GST part.

echoliu

我没有专门做过payroll，具体的技术细节不敢确定。看了前面同学们的讨论，你的处理方式里头，一开始salary sacrifice应该是$1363才对哦。然后公司将1500返还给员工，DR Salary sacrifice $1363 DR GST Paid $136 CR Cheque Account $1500.这样就能把GST claim掉。