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For Queensland Government employers
Salary sacrifice allows an employee to give up part of their salary, in exchange for an alternative benefit from you, like a super payment.
How you treat salary sacrificed contributions will depend on the type of account your employee has (an Accumulation account or a Defined Benefit account).
If you have an employee who wants to salary sacrifice to an Accumulation account, they only need to salary sacrifice the standard member contribution rate (which is between 2% and 5%), so you won’t need to increase the contribution to cover the contributions tax.
Your super contribution for this type of employee is calculated as an amount equal to the employee's contribution, plus an additional 7.75% (up to a maximum of 12.75%).
Standard member contributions are free from superannuation contributions tax if they’re paid from after-tax income.
All employer payments (including an employee's salary sacrifice contributions) are taxed at 15% when they’re paid into a super fund. To pay the contributions tax and make sure your employee continues to receive the same multiple, you need to increase salary sacrificed contributions to Defined Benefit accounts (at QSuper we call this ‘grossing up’ the contribution).
The table below lists the adjusted salary sacrifice contribution rates that you’ll need to pay for Defined Benefit accounts to maintain their standard member contribution rate, as well as the effect on the multiple if the contribution isn’t grossed up.
* Shows catch-up rates
Your employer obligation to super for this type of employee is calculated as follows:
SSCC is the salary sacrifice compulsory contribution of the employee. Consequently, if an employee with a Defined Benefit account does not gross up, the payment you make will be less than the standard employer payment rate. This applies to employees with Defined Benefit accounts only.