Salary Packaging
School Based Staff
In keeping with modern remuneration practices, Departmental staff have the discretion to determine the mix of salary and benefits (from the approved list) that will constitute their salary package.
Generally, the benefit items that are attractive for salary packaging purposes are limited to those that receive concessional taxation treatment (e.g. motor vehicle) or those items that are exempt from FBT (e.g. additional superannuation, professional membership fees, laptop computers).
Participation in salary packaging is voluntary. Staff members who choose to participate may include up to 100 per cent of their remuneration as benefits within their package.
The elements of the salary package are:
- salary
- taxation
- optional benefits:
- additional superannuation
- a novated lease of an approved motor vehicle
- private health insurance
- mobile telephones
- note book computers
- membership fees and subscriptions to professional associations
- home office expenses
- financial counselling fees
- disability income protection insurance premiums
- self education expenses.
- administration cost
The Department has outsourced the administration of salary packaging arrangements for members of the teaching service (principals, assistant principals, teachers and Education Support Class employees) to SmartSalary Pty Ltd.
The major functions to be performed by the salary packaging administrator are:
- Provision of a Salary Package Schedule confirming the employees salary packaging arrangements
- Payment of the selected benefit item(s)
- Provision of reports to employees
- Undertaking full reconciliation of salary packages
- Obtaining and storing benefit payment substantiation for Australian Taxation Office compliance and audit purposes
- Communicating directly with employees in relation to salary packaging
- Answering queries in relation to salary packaging
Staff that are considering commencing salary packaging arrangements should visit the SmartSalary web site for detailed information. To access details specific to Department staff it will be necessary to complete the registration process on the SmartSalary web site. Once registered, access to Benefit Profiles and Salary Packaging Guide will be enabled.
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