An employee can ‘sacrifice’ part of their salary or wages into super contributions under an agreement with you, the employer. You then pay the sacrificed amount to your employee’s super fund on their behalf.
Benefits for the employee:
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salary sacrificing is a tax effective way of increasing their super, provided they stay within their contribution caps.
Benefits for the employer:
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salary sacrificed super contributions aren’t subject to fringe benefits tax; and
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the contributions are tax deductible.