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又到财年末,海嘉会计师事务所推出系列2020年度税务减免策略。本期的主题“您的应税工资和退休公积金”为您讲解新变化下更具吸引力的薪资打包进退休公积金策略。
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将薪酬打包进退休公积金中的好处

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传统意义上来说,在财年结束之前把薪资打包进退休公积金是最常用及受欢迎个税减免策略。此个税减免策略, 即可以保证应税个人收入减少,又可增加个人退休金的余额,可以称为最划算的个税减免策略。这实质上是将您的税前工资的一部分置换为额外的退休公积金供款。作为要缴税的我们,因应税工资减少,相应的工资税也会减少。对雇主来说可以减少税务现金支出,所以是对雇佣双方来说可谓互利互惠。此个税减免策略在2020财年的最高减税金额上限目前为25,000澳元 (本年度退休公积金优惠供款上限)。

此外根据最近更新的税务政策优惠,退休公积金优惠供款追赶政策,可以结转5年内未使用的优惠供款,2019收入年度未使用的优惠供款可能可以结转。这可能使得一个个人的收入年度优惠供款上限超过25,000澳元。
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将薪酬打包进退休公积金中的税率优惠

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在满足一定条件下将部分工资转入退休公积金可以使这部分工资的税率立刻降为15%, 这是因为退休公积金一般应缴纳税率为15%。这些条件包括:

实际操作中,澳洲税务居民个税最高税率(含政府医保税)为47%(个人应税收入中计入退休公积金的部分最多每澳元可节省32%的税款(即将原本应按47%征税的工资转换为仅按15%征税的退休公积金)。

此外,作为员工的您选择从2020年1月1日起将牺牲薪金支付给退休公积金,您的雇主还要支付您应税现金工资的9.5%和牺牲薪金额作为您退休公积保证金。您的牺牲薪金形式的退休公积金供款不能作为要求雇主的或规定的退休公积保证金供款额。

下表根据适用于2020年和2021年收入年的边际税率,比较了雇员通过将薪水打包进退休公积金所能实现的税率节省(不违反收入年的相关优惠供款上限)。

员工收入

边际税率

(包括医疗保险税)

节省的税率(只需缴纳15%的税率)

$0-$18,200

0%

(15%)

$18,201-$37,000

21%

6%

$37,001-$90,000

34.5%

19.5%

$90,000-$180,000

39%

24%

$180,001+

47%

32%*

*收入超过250,000澳元的雇员通常可以节省17%(即47%的税率减去15%的退休公积金应缴税款,减去15%税法293款规定的个人应缴纳税款附加税)。

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免责声明:本文所涉及的事实信息仅供参考,信息不能用于购买投资相关产品及服务、金融产品或替代专业会计、税务、法律或其他专业咨询者提供的咨询意见。在作出决定或采取行动前,您应咨询海嘉会计师事务所专业金融或税务服务人士。尽管我们尽力保证信息来源可靠性以及编译的准确性,但海嘉会计师事务所不对任何信息出现差错或遗漏,以及因使用该信息而获得的结果承担法律责任。

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