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INSTR.
SALARY PACKAGING WORKSHEET
The salary packaging worksheet has been designed to assist employees in determining the possible
impact of packaging superannuation, child care, car leases and parking. It is not comprehensive and is only
intended to show a possible effect of packaging in a given scenario.
Instructions to complete salary packaging worksheet
The relevant section will be hightlighted in blue. Simply enter details in the boxes resembling
and/or click on the appropriate button resembling . This will move you to the next question.
Information is printed in green. Please ensure that you read this as it may be relevant to your
particular situation.
Should you wish to vary the details you have input click on the button on the final result page.
The button on the final result page will print the final result on your default printer.
Exit from the Worksheet normally but do not save.
Click here to start worksheet
Page 1
INSTR.
SHEET
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Page 2
BASE SALARY
Please enter your gross fortnightly salary excluding any allowances
To find your fortnightly salary from your per annum salary divide the per
annum figure by 26.08333. Your salary can be found on your payslip (Web
Self Service - payslip view) and your letter of appointment. If you are part-
time or fractional you will need to divide the per annum figure by the
appropriate fraction before dividing by 26.08333.
ALLOWANCES
Please enter the total fortnightly gross of your
superable allowance(s) *
Please enter the total fortnightly gross of your
non-superable allowance(s) #
*Superable Allowances #Non Superable Allowances
Clinical loadings First aid allowance
Supplementary clinical loadings Head of Department allowance
Attraction/Retention allowance (superable) Higher duties allowance (HDA)
Special allowance (superable) Special allowance (non superable)
Professorial fellow allowance Commuted overtime allowance
Security base penalty loading Salary Progression Allowance
Market Loading
Additional Responsibility Allowance
Attraction/Retention allowance (non superable)
Discretionary salary loading
ntion allowance (non superable)
SUPERANNUATION - UniSuper
Are you a member of the Defined Benefit Plan (DBP) or
Investment Choice Plan (ICP)? (7% employee, 14% employer)
Do you wish to contribute your 7% DBP/ICP contribution before tax? Y
Are you currently making a voluntary contribution to the Award
Plus Plan (APP) and/or Investment Choice Plan (ICP)?
Please enter the fortnightly amount you are contributing to the
Award Plus Plan and/or the Investment Choice Plan currently
If you wish to package a voluntary contribution to the Award Plus
Plan and/or the Investment Choice Plan please enter
the fortnightly amount (please note any contribution to APP
must be at least $20 per fortnight)
The Defined Benefit Plan (DBP)/Investment Choice Plan (ICP) was previously known as SSAU.
The Award Plus Plan (APP) was previously known as TESS.
CHILD CARE
Are you interested in packaging child care fees?
Please note that you will only be able to package child care fees from the following centres:
UniCare Child Care Centre, 24 Parkway, Crawley
UWA Employees' Child Care Centre, Monash Ave, Nedlands
After School/Vacation Care Centre, 18 Parkway, Crawley
Uni Sports for Kids, UWA Sports, 35 Stirling Hwy, Crawley
The reason for this is that any other child care centre fees would be subject to Fringe Benefits
Tax (FBT)
Child Care Benefit is not affected by salary packaging but the whole package must be declared
to CentreLink. Only the portion of the fees that you personally must pay will be packaged.
Please enter your fortnightly child care fees
NOVATED CAR LEASE PAYMENTS
You may only package car lease payments organised through Easifleet Management.
Only novated leases are available for packaging.
Do you wish to package a car lease payment?
Please enter the monthly lease payment (plus maintenance/fuel costs if required)
Please enter your monthly car insurance if you wish to use it to offset FBT*
Please enter the base value of the vehicle you wish to package (FBT Value)
Please enter the kilometres you estimate you will travel in a year
You may make an after tax contribution towards your lease payment. You may
wish to do this in order to stay within the 50% limit for packaging or to reduce
your FBT liability as any contribution that you make post tax reduces the FBT
liability. Please enter the amount per fortnight you wish to contribute.
*You can only use your insurance costs to offset FBT if you have personally paid the
insurance out of after tax monies. Leave this field blank if insurance included in lease.
MENTS
$ -
PARKING FEES
Are you interested in packaging your parking fees?
Please enter your fortnightly parking fees.
UWA Red Sticker parking $ 14.42 per fortnight
UWA Red Sticker parking (part-time) $ 10.65 per fortnight
QEII Medical Centre $12.70 per fortnight
Royal Perth Hospital East Matro $23.60 per fortnight
Royal Perth Hospital MRF $33.37 per fortnight
Fremantle Hospital $ 9.60 per fortnight
Princess Margaret Hospital $ 12.92 per fortnight
LAPTOP COMPUTER
Do you wish to package a laptop computer?
Please enter the total cost of the laptop computer
(Do not include software, printers or accessories)
Is your department making a contribution towards the purchase of the laptop?
Please enter the amount your department will contribute
Over how many pay periods do you wish to package the cost of the laptop?
(Maximum number of pay periods allowable is 52)
PERTH INTERNATIONAL ARTS FESTIVAL
Do you wish to package PIAF tickets?
Please enter the total amount of the tickets (cannot be more than $500 in total)
Please indicate the number of fortnights these tickets are likely to be spread over*
*Tickets may be packaged over 2 or 3 fortnights provided they are all paid up prior to the event(s).
However, if the total of the tickets is around $100 they will be packaged over 1 fortnight.
VAL
p prior to the event(s).
UWA SPORTS/UNISWIM
Do you wish to package your UWA Sport/UniSwim fees?
Please enter the combined average fortnightly fees*
* Example: UWA Sports Card fee $45
UWA Annual Gym membership $260
Pilates - Introduction fee $136
UniSwim Annual fee
Total $441
To work out the combined average fortnightly fees divide the total by 26
e.g. combined average fortnightly fees = $16.96 ($441/26)
TAXATION
Have you provided your Tax File Number (TFN) to the University?
Are you claiming the tax-free threshold through your fortnighly pay?*
Do you have a Higher Education Contribution Scheme (HECS) debt?
Do you have a Student Financial Supplement Scheme (SFSS) debt?
Please note that rebates or additional tax will not be affected by salary
packaging. They will have the same effect on your pay before packaging as
they do after packaging.
*If you are an Australian resident for taxation purposes, $6000 of your yearly
income is not taxed. This is called the tax-free threshold. You can claim this
fortnightly through your pay or at the end of the year in your tax return.
Non-residents cannot claim the tax-free threshold.
SALARY PACKAGING EXAMPLE
This worksheet should be used as a general guide only. It is not comprehensive nor is it
tailored to suit individual cases . The points needing consideration will vary from individual
to individual. It will also depend on the validity of the information input.
Before Packaging * After Packaging *
per annum per fortnight per annum per fortnight
Gross salary $0.00 $0.00 $0.00 ** $0.00
Less Taxation #NUM! #NUM! #NUM! #NUM!
#NUM! #NUM! #NUM! #NUM!
Less UniSuper voluntary (APP/ICP) $0.00 $0.00 $0.00 $0.00
Less UniSuper (DBP/ICP) $0.00 $0.00 $0.00 $0.00
Less car payments - employee n/a n/a $0.00 $0.00
Take-home salary #NUM! #NUM! #NUM! #NUM!
Less approx. car costs $0.00 $0.00 n/a n/a
Less parking fees $0.00 $0.00 n/a n/a
Less laptop computer $0.00 $0.00 n/a n/a
Less PIAF ticket fees $0.00 $0.00 n/a n/a
Less UWA Sports/UniSwim $0.00 ^ $0.00 n/a n/a
Less child care fees $0.00 ^ $0.00 n/a n/a
'Disposable income' after
payment of child care, car etc #NUM! #NUM! #NUM! #NUM!
Variation in 'disposable n/a n/a #NUM! # #NUM!
income' (after packaging)
* Excludes annual Leave Loading and deductions
** After packaging gross salary is calculated as follows:
PLEASE NOTE: THIS WORKSHEET DOES NOT TAKE INTO ACCOUNT ANY OTHER PAYROLL DEDUCTIONS
eg. Union Fees, Health Insurance, Tea Clubs
Gross salary $0.00
less UniSuper (DBP/ICP) - 8.25% $0.00
less UniSuper voluntary (APP/ICP) $0.00
less car payments $0.00
less FBT liability $0.00
less GST on employee contributions $0.00
less child care fees^ $0.00
less parking fees $0.00
less laptop computer $0.00
less PIAF ticket fees^ $0.00
less UWA Sports/UniSwim fees^ $0.00
less Admin Fee $0.00
Salary after packaging $0.00 #DIV/0!
# WARNING: Do not forget that whilst you may have an immediate increase in the amount of disposable
income, there are additional taxes and other charges that apply to superannuation when it is part of a
salary package that are not included in this calculation.
^ Calculation assumes fortnightly amount applicable for entire year.
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