关于salary sacrifice笔记本电脑的问题

juvenMPG

据个例子， 如果买一台笔记本电脑， 价格 1000， GST 100, 总价1100.

以下哪个才是正确的salary sacrifice 方法:
1)        GST 完全退回来：     税前工资去掉 1000，  然后税后add back  1100.
2)        GST按税前扣掉：      税前工资去掉 1100，  然后税后add back  1100
3)        GST不能sacrifice:      税前工资去掉 1000，  然后税后add back  1000

显然 按 优惠排序 是  1 > 2 >3

但我去年的payroll 公司是按第一条给我做的，
今年换了个payroll公司，它是按第二条来做的。

到底三个方法里面， 哪个才是正确的呢？

cycwong21

難到是如此work out salary sacrifice的嗎？

company received bills from employee for $1,100, assuming money was paid by employee in advance.

For company account:

Debit     computer expenses               $1,000
Debit     GST Account                         $   100
Credit    Employee's salary A/C                            $1,100
Debit     Employee's salary A/C           $2,100
Credit    Bank Account                                          $2,100 (Assuming gross wages $2,100 per week)


On employee's PAYG Payment summary, Gross salary before tax was deducted by $1,100, because $1,000 would be tax deductible under the company and the company would receive $100 GST refund from ATO. Employee can not apply tax deduction under his own tax return.

Therefore, I think the second method should be correct.

juvenMPG

"because $1,000 would be tax deductible under the company and the company would receive $100 GST refund from ATO"

按你这个说的company会直接得到ATO的100 GST refund 的话, 那他应该直接 pass 给 employee 才对啊, 而不是自己拿了100 refund, 而给 employee  tax deductibl 100 把, .
那就是  第一条了.

cycwong21

juvenMPG 发表于 2012-9-26 16:11
"because $1,000 would be tax deductible under the company and the company would receive $100 GST ref ...

No, because the company still paid you the money $2100 for the week ($1000 + $1100 including GST for the computer).

cycwong21

Giving another example which was not related to salary sacrifice:

One day, you went to office and found the printer was out of order. The company asked you to purchase a printer from officework. You signed up your credit card to purchase that printer $1,100 for the company. After you returned to office, you submitted the tax receipt of the printer to the company. The company paid you back $1,100.

For the company account record:


Debit        Computer equipment             $1000
Debit        GST Account                         $  100
Credit       Bank Account                                         $1100 (paid back money to you)

At the quarter ended, the company would lodge BAS to get back GST $100. Therefore, you could not get tax deduction of that printer you purchased and the GST amount. Same theory applied to above Salary sacrifice purchases.

juvenMPG

cycwong21 发表于 2012-9-27 01:41
Giving another example which was not related to salary sacrifice:

One day, you went to office and f ...

这个例子能看懂， 谢谢分享。（貌似我还不能加分。。。）

juvenMPG

cycwong21 发表于 2012-9-27 01:31
No, because the company still paid you the money $2100 for the week ($1000 + $1100 including GST f ...

这个例子还是似懂非懂， 还得在琢磨一下

cycwong21

You totally only paid $1,100 for the computer, and received the same amount of your salary payment for the week as usual. Because of salary sacrifice, your total PAYG Payment Summary of wages would be $1,100 less. If you still asked the company to give you another $100 for the GST refund, that meant you were receiving $1200, of couse incorrect.

juvenMPG

cycwong21 发表于 2012-9-28 23:09
You totally only paid $1,100 for the computer, and received the same amount of your salary payment f ...

这个明白是不合理， 可能不能是1100的 PAYG less + 100 refund.

其实就是不明白 如果准确的方法就是 1100的 PAYG less 的话，
我第一个payroll 公司 怎么可以 改成 1000的 PAYG less  + 100 refund 处理呢。 这样它不就要赔钱了么？

cycwong21

Based on my example listed at 2nd floor, Option 2 payroll method should be correct. The first payroll company should be wrong, unless they have sufficient reason to explain.

juvenMPG

cycwong21 发表于 2012-9-28 23:30
Based on my example listed at 2nd floor, Option 2 payroll method should be correct. The first payrol ...

Got it.  You help me a lot~~~

cycwong21

juvenMPG 发表于 2012-9-28 23:24
这个明白是不合理， 可能不能是1100的 PAYG less + 100 refund.

其实就是不明白 如果准确的方法就是 110 ...

As per 1st payroll company method, 不是他們賠錢，是你損失了。I think payroll company 1 might make a lot of mistakes, so that the company has changed to Payroll 2 company.

juvenMPG

cycwong21 发表于 2012-9-28 23:35
As per 1st payroll company method, 不是他們賠錢，是你損失了。I think payroll company 1 might make  ...

不可能是employee赔钱啊。
假设收入是2K， 按30%税率算的话，（忽略其他的东西，比如super）

第一种， 1000 PAYG less + 100 refund
      employee 到手的钱就是 ：     1000  + （2000 - 1000） * 70%  +  100(refund) =  1800

第二种， 1100 PAYG less
      employee 到手的钱就是 ：     1100 + （2000 - 1100） * 70% =  1730

cycwong21

The difference between 1st method and 2nd method:

1) 税前工资去掉 1000
2) 税前工资去掉 1100

1) 税前工资去掉 1000:

你的税前工资只去掉了$1,000, the difference is $100 compared with method 2. Assuming you are paying tax to ATO at 30% level. You would have to pay $30 extra tax to ATO. The company would pay 9% of $100 ($9) to your super fund. Then, your superfund would have to pay 15% tax of $9 to ATO which is $0.81.

The net effect: -$30 + $9-$0.81=-$21.81 (you lost $21.81).


2) 税前工资去掉 1100

You saved $30 in tax because your salary before tax was $100 less compared with method 1. The company would not have to pay super to you. Your superfund doesn't need to pay tax to ATO.

cycwong21

1)  税后add back  1100.
2)  税后add back  1100.

Method 1 & method 2, both showed employee got back the same amount. The only difference is the salary amount before tax.

juvenMPG

cycwong21 发表于 2012-9-29 00:02
The difference between 1st method and 2nd method:

1) 税前工资去掉 1000

但是你的第一条里面的
The net effect: -$30 + $9-$0.81=-$21.81 (you lost $21.81).

应该还要在 加上100 才对。

其实可以理解为  原来工资2000， 第一条的话可以等同于  工资变成2100， 然后其中1000 免税吧

cycwong21

Oh, dear,

Assuming your normally salary before tax that is $51,000 without any salary sacrifice effect.

Based on Method 1:  after salary sacrifice, your salary income before tax would be $50,000 ($51,000 - $1,000). You would have to pay tax on $50,000.

Based on Method 2: after salary sacrifice, your salary income before tax would be $49,900 ($51,000 - $1,100). You would have to pay tax on $49,900.

In order to make a simple calculation, assuming you are at tax rate 30% across all level:

The difference in salary before tax would be $100 ($50,000 - $49,900) x 30% = $30 (extra tax expenses paid to ATO).

Hopefully, you can understand now.(monkey08)

juvenMPG

cycwong21 发表于 2012-9-29 00:09
1)  税后add back  1100.
2)  税后add back  1100.

纯探讨， 列个详细的例子

                               第一种           第二种
Gross Income           2000             2000
Expense                  1000             1100

Superannuation           90                81   
Taxable income          910              819
PAYG Withholding     273               245.7
Net Salary                  637              573.3

Add  back                 1100             1100
NET PAYABLE          1737            1673.3

还是第一种合适啊

juvenMPG

cycwong21 发表于 2012-9-29 00:26
Oh, dear,

Assuming your normally salary before tax that is $51,000 without any salary sacrifice eff ...

能够理解你说的， 从省税来说 第二种可以多省30 的税。

但是第一种还有个100的refund ，是第二个没有的

cycwong21

                                      第一种                 第二种                        第一种           第二种

Gross Income                  2000                      2000         
Salary Sacrifice               1000                      1100            Super            90                81
                                      ----------                -----------
Taxable income               1000                        900

Tax 30%                            300                        270.00
                                      -----------               -------------
Net income after tax           700                        630.00
Add  back                        1100                       1100.00
NET Receipt                    1800                        1730.00

ye, you can receive more cash from method 1 than method 2.

However, I still think payroll 2 company's method should be correct although it's not favouable in term of cash receipt by you.

juvenMPG

cycwong21 发表于 2012-9-29 01:11
第一种                 第二种                        第一种    ...

Thanks a lot!