有人了解salary sacrifice吗?

milkzhang

很多大单位都给员工提供salary sacrifice的服务, 员工在购买一些单位的服务(例如停车位)或其他指定的产品或服务时, 可以直接从工资中扣. 但我不明白, 这种方式有什么真正的好处? 因为使用这种方法, 是要付管理费的. 如果只是为了省心,并不划算. 但是不知这些扣掉的费用能否免税? 单位发的说明实在让人看不懂. 有了解这方面的同志吗?

ritaclin

What is salary sacrifice?
Salary sacrifice is an arrangement by which an employee agrees to forego part of their future salary or wages in return for their employer providing benefits of a similar value.

A contractual agreement with your employer to alter your salary package by exchanging part of your future salary or wages for another benefit is called a ‘salary sacrifice arrangement’.

ritaclin

http://www.ato.gov.au/individual ... m&page=2&H2

The arrangement should be entered into before you perform the work

If the arrangement is put into place after the work has been performed, the salary sacrifice arrangement may be ineffective.

There should be an agreement between you and your employer

It is advisable that you and your employer clearly state and agree on all the terms of any salary sacrifice arrangement. If you enter into an undocumented salary sacrifice arrangement, you may have difficulty establishing the facts of your agreement. Subject to the terms of any contract of employment or industrial agreement, employees can renegotiate a salary sacrifice arrangement at any time. Where you have a renewable contract, you can renegotiate amounts of salary or wages to be sacrificed before the start of each renewal.

The contract of employment includes details of your remuneration, including any salary sacrifice arrangement. This contract can be varied by agreement between you and the employer.

There should be no access to the sacrificed salary

The sacrificed salary must be permanently forgone for the period of the arrangement. If a fringe benefit that has not been provided is cashed out at the end of a salary sacrifice arrangement accounting period, the amount cashed out is salary and is taxed as normal income.


Salary and wages, leave entitlements, bonuses or commissions that accrued before the arrangement was entered into cannot be part of an effective salary sacrifice arrangement.

Similarly, if you direct your employer to make payments to a third party from salary that has been earned, for things such as health insurance premiums, loan repayments, union fees or credit card repayments, these payments do not constitute an effective salary sacrifice arrangement. They are made from after-tax or net amounts of salary.



Last Modified: Friday, 11 April 2008

[ 本帖最后由 ritaclin 于 3-6-2008 13:33 编辑 ]

ritaclin

There is no restriction on the types of benefits that can be sacrificed. The important thing is that these benefits form part of your remuneration, replacing what otherwise could have been paid as salary. The types of benefits generally provided in salary sacrifice arrangements by employers include fringe benefits, exempt benefits and superannuation.

Sections within What types of benefits can be included?
Fringe benefits
Exempt benefits
Superannuation

ritaclin

http://www.ato.gov.au/individual ... amp;page=12&H12

ritaclin

ato网站上有关于这个的详细说明

milkzhang

能否用中文及中国人的思维方式解释一下呀? 单位发过详细的材料, 但我就是看不明白.

ritaclin

最直观的就是这个举例的图表了，看看吧
http://www.ato.gov.au/individual ... amp;page=12&H12

Microhard

http://www.freeoz.org/forum/view ... =salary%2Bsacrifice