说说工资收入如何合理避税-Salary sacrifice

以前很多说如果正式工作发工资怎么减少税务。的确是有。而且这方面是一个很模糊的界限。但是为什么不呢。既然界限模糊那就申请拉
salary sacrifice
这个在税务局网站上解释很模糊基本就是让你看不懂。所谓会计师和律师的作用就是把最简单的东西,用最复杂,难懂,枯燥的术语说给你听,让你听不懂。很多会计师常常会在哪一项上属于这个范围而争论。
The basics

A salary sacrifice arrangement is an agreement between an employer and an employee to change the terms of the employment contract to reduce the employee’s entitlement to cash pay. This sacrifice of cash entitlement is usually made in return for some form of non-cash benefit.

Salary sacrifice can be financially beneficial for both employer and employee. For example, when part of an employee’s remuneration shifts from cash - on which tax and National Insurance contributions (NICs) are due - to non-cash benefits that are wholly or partially exempt.
https://www.gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye
说白了就是有些东西可以让公司给你付钱但是这部分钱是从你税前工资里扣出了。
1。你少缴税,少交ni
2。你老板少交额公司ni
是个双赢的局面

另一个网站上解释比较清楚
What is a salary sacrifice scheme?
Salary sacrifice is when you agree to exchange part of your salary so you can get extra benefits from your employer. Benefits offered can include child care vouchers, a company car and additional pension contributions. But is it worth doing? Read on for the pros and cons of salary sacrifice.
•How salary sacrifice works
•Things to consider before taking salary sacrifice
•Salary sacrifice for childcare vouchers
•How salary sacrifice affects tax credits
•Changes to employee benefits from April 2017

How salary sacrifice works
?
Does your employer run a salary sacrifice scheme? If so, signing up could leave you better off when it comes to childcare costs and your final pension.

Many organisations now offer salary sacrifice schemes.

The idea behind this is quite simple. You give up part of your salary and, in return, your employer gives you a non-cash benefit, such as childcare vouchers, or increased pension contributions.

Once you accept a salary sacrifice, your overall pay is lower, so you pay less tax and National Insurance.

In addition, your employer will not have to pay their Employers’ National Insurance contributions on the part you sacrifice.

Some employers pass on some or all of these savings to you.

Things to consider before taking a salary sacrifice
•Sacrificing part of your salary means you earn less. This might affect maternity pay or mortgage applications.
•Lower earnings might also affect your State Pension or contribution-based state benefits. These might include Jobseeker’s Allowance and Employment and Support Allowance. However, you might be able to claim more tax credits.
•A lower salary, as a result of salary sacrifice, means any life cover through a scheme at work could be less. It’s worth checking – some employers do provide life cover at your original salary so you don’t lose out.

Examples of salary sacrifice benefits

Salary sacrifice schemes only work for you and your employer if the benefits involved are tax-free.

These can include:
•Company cars
•Childcare vouchers
•Work-related training
•Cycle to work schemes
•Car parking near your workplace
•Additional employer pension contributions

Salary sacrifice for childcare vouchers

You agree to sacrifice part of your salary and your employer gives you tax-free vouchers that you can use to pay for childcare.

You can still choose your own childcare provider or nursery but they must be state registered or Ofsted approved.

There are limits to how much you can claim in tax-free vouchers, depending on the rate of tax you pay.

Level of tax you pay

Tax-free voucher limit

Basic-rate tax £243 a month
Higher-rate tax £124 a month (if you have joined the scheme on or after 6 April 2011). If you joined before then, you can have up to £243 a month.
Additional-rate tax £110 a month (if you have joined the scheme on or after 6 April 2011). If you joined before then, you can have up to £243 a month.

If your employer offers any extra childcare vouchers, then you will pay tax on them.

Find out more about How your employer can help with childcare costs.

How salary sacrifice affects tax credits

To work out what’s best for you, use the HM Revenue & Customs calculator.

Accepting childcare vouchers from your employer might affect your tax credits.

If you’re already getting tax credits to help with childcare costs, you’re probably better off not opting for salary sacrifice.

That’s because you can only claim tax credits for the childcare you pay with your own money, rather than with vouchers.

Example

If you have £2,000 a month gross pay, you would take home £1,571 after tax and National Insurance.

Sacrificing £243 a month of gross pay for the same value in childcare vouchers would reduce your take-home pay to £1,406.

But with the childcare vouchers, you would now have £1,406 + £243 = £1,649 in total.

You would be £78 better off because of the tax and National Insurance you’ve saved.

New childcare scheme

From September 2017, working parents of three and four-year-olds will be able to get 30 hours’ free childcare a week, worth around £5,000 a year per child.

The existing Childcare scheme will run until the new scheme, Tax-Free Childcare, is launched in early 2017. (It will be available in some local areas from September 2016).

It’s going to be available to families of under 12s where both parents are working (and working single parents) who are not already claiming tax credits.

When it starts, you’ll get 20% of your yearly childcare bill paid for by government.

How it works:
•You open an online account through GOV.UK and pay into it to cover your childcare costs.
•The government tops up your account with a 20% contribution (the same as the basic rate of tax), up to a maximum contribution of £2,000 a year per child.

Find out more about Tax-Free Childcare on the GOV.UK websiteopens in new window.

Changes to employee benefits from April 2017

The government has announced that the tax PAYE (income tax) advantages of some employee benefit arrangements offered through salary sacrifice schemes will end for anyone newly joining a scheme in April 2017. There will be some protection for staff joining these schemes before the April deadline (see below).

After this date, you will have to pay PAYE on these benefits if you take them up as part of an employment package.

You will continue to receive National Insurance savings and should still retain existing savings enjoyed from being a member of a Salary Sacrifice.

For example, this might include a reduction in a work-based pensions contribution, or Trade Union contributions, where these are based upon a percentage of your gross earnings.

Exempt schemes

Some benefits will continue to be offered PAYE and NI-free through salary sacrifice schemes after April 2017.

These include:
•Childcare
•Cycle to Work schemes.
•Ultra-low emission cars.
•Pensions (Including advice).

Protection

Employees enrolled in a car, accommodation or school fee salary sacrifice agreement, before 6 April 2017, will be protected until the end date of their agreement, or until 5 April 2021, whichever is sooner.

For all other schemes the protection runs until the end date of the agreement, or until 5 April 2018, whichever is sooner.

Please note: As there are so many salary sacrifice schemes and different terms and conditions, we advise you check with your employer’s benefits or human resources team (or dedicated intranet websites, if available) whether there are any additional benefits and risks associated with belonging to these schemes

我敢确定的是
Pension contributions
Childcare vouchers
Benefits in kind
Lifestyle benefits
Share schemes
Get on your bike

我是准备买火车票反正有1万镑的免税额

请不要回帖询问,我也需要细心研究。具体细节请询问你们会计和公司会计。
我发帖提示,但是不等于我要断人家财路。

至于你们爱怎么讨论,怎么就怎么讨论吧。反正这是个模糊的区域。

强帖,先顶为敬!
childcare 的适用范围是不是没有变化,是不是只限于幼儿园和个别childminder?
还有那个养老金一直搞不懂,到五十五岁之后支取方式,按月给还是有一笔一次性的,然后支取的时候怎末记税?

钱哥,你个曼城华人第一土豪。明明有自己私人会计。你问问你自己私人会计。
这个区域。我至少需要3天完全研究。问题我现在没有这个时间

personal pension(包括company pension)可以取出来的时间不一定是55岁,是state pension age减10年,你这个年龄的人state pension age估计是69,这样的话你的personal pension 59岁可以拿。

取出来有两种方式,一次性一笔全部取出来(capital withdraw),或者买年金(养老金)annuity(这样每年拿养老金到死),也可以两种方式的组合。

税的问题,一次性取出来25%是免税的,其它的算income按照income上税,你可以一次性取出25%(免税),剩下部分每年取一些(用每一年的tax free allowance)或者你可以拿出一部分买annuity(这样可以保证你一直到最后的时间都有钱进)。每年拿的养老金和其它income一样,需要交income tax。

对的对的。菜花哥每一个讲的都是对的。大的公司这些都会提供,只要参加这些scheme就可以了,一般都会有专业公司来计算个人税务,然后paye交给hmrc。比如pension,一个人自己每个月交200,公司交200,salary sacrifice就是个人的人工自动减少200,公司每个月给pension scheme交400。那么这200个人和公司的ni都省了。我有算过,年薪60k的每个月假如存3%的人工做pension,如果用salary sacrifice/exchange, take home pay一年会多396镑,可以搓顿好的。菜花哥文件理解地挺透彻啊,不用再钻研了吧。

1)childcare voucher马上就fade out了;
2)不是所有的benefits in kind都免税;
3)Lifestyle benefits是个什么鬼?

我是准备买火车票反正有1万镑的免税额

4)这个又是什么鬼?我知道contractor可以报销travel expense,employee应该是不能的吧?个别公司有所谓的commute福利相当于是无息贷款,预支一笔钱供employee提前买地铁/火车的年票,然后在从每月工资里面扣除,但是这个不是tax free的啊。

感觉火车票没有用,因为公司说交通是从net salary扣除,所以salary sacrifice基本没用。

买bike可以用,但是必须公司参加Cycle to Work schemes。而且不是买,而是租bike。Evans有的scheme等于是你问自行车公司租12个月的自行车,每月价格为自行车的1/12,12月之后,自行车公司会给你签一个续租协议,时间为之后的4年(48个月),租金免费。总计5年之后,自行车公司将这辆自行车免费送给你。

pension是最划算的,另外建议40%税的尽量将salary sacrifice集中在几个月内,这是因为NI是安周/月计算的,而每周收入超过866部分只要2%的NI,所以为了最大化利用salary sacrifice,最优化的是前几个月不要sacrifice,用足2%NI的部分,而将最后几个月的工资sacrifice到每周157镑,因为157镑以内是不用交NI的。当然这样做还需要公司愿意,因为理论是sacrifice不能sacrifice到minimum wage之下的。

salary sacrifice对于40%税的群体是最有用的,因为可以有效的降低你的tax band。利用salary sacrifice将收入降低到40%税的线以下之后,你就不再是high tax band,这样你就可以规避很多high tax band群体需要多交的税。例如,银行存款有1000镑的利息免税额,而high tax band的只有500镑。又譬如,child benefit在年收入超过50000之后越来越少,但是如果利用salary sacrifice可以有效的将年收入降低到50000以下来获得child benenfit。类似情况还存在于marriage allowance,等等。

Salary sacrifice这个东东好像雇主自动就做了不需要自己管,当然愿意的话自己可以要求opt out。:lol

这个东东唯一可能不好的地方就是official 的salary低了可以借到的mortgage可能会低,不知道银行会不会考虑这个问题?:slight_smile:

菜花大叔总是给力的

为了收益最大化,只能自己手工操作了,当然公司财务会比较火大,因为加大了他们的工作量。公司里同事关系好的话,这样操作还是比较简单的,一般财务也不是很不介意。如果一年sacrifice 10K的话,前后月份的差额,差不多可以另外再少交1K的NI

对于银行那里,因为前几个月都是最大化的工资,所以,完全可以拿6个月的payslip,外加公司信来证明你的收入是sacrifice前的收入,可以顺利过银行的关。

当然做salary sacrifice千万别sacrifice到没钱用的地步,那就得不偿失了,毕竟进pension的钱55岁前都拿不出来的。另外每年pension最多进40K。还要控制好不能超过1M的lifetime allowance。不过这些都还早,暂时不研究。

£157 to £866 a week (£680 to £3,750 a month) 部分还是要交12%那部分税的

这些scheme都需要雇主参与,没有雇主帮忙,自己也是白想! 例如ride to work可以用这个,可是要通过雇主;例如私人医疗保险也可以,也要通过雇主;例如NCP 停车年费,火车票年费都可以,可是都要通过雇主。 员工股票购买也可以, 可是还是要雇主。

但是可以避开很多个月,譬如说如果你年收入是80K,salary sacrifice40K进pension。实际年入账为40K
如果你将40K平均分配给每个月,那么你每个月收入为3333
其中,3333-680=2653要交12%的NI,每个月的NI大概318,一年大概3820
但是如果你是将sacrifice集中在最后几个月的话,
在前5个月拿6666的收入,第六个月拿2590,而后6个月拿680的收入
其中前五个月,分别有3750-680=3070交12%的NI,和6666-3750=2916交2%的NI,每个月大概427
第六个月2590-680=1910交12%的NI,大概为229
之后6个月由于只拿680,不用交NI,这样总计一年2364,比原本的3820少交了1456。
如果你胆子更大,公司也愿意,把工资做成第一个月拿32520,之后每个月拿680,拿你要交的NI只有944。当然如果你用最后的那种方式报税,感觉很可能被税务局盯上,虽然从法律上说可能没有问题,但是总觉得有点得不偿失。

cowliu童鞋说的有误区,income tax 和 NI allownce 都是按年算的。 虽然一般公司财务都会选择把一年的allowance 平均给每个月,但是理论上HMRC 到年底会重新计算多退少补。 虽然在现实操作中可能有些人收到这个单,有些人没有。

我仔细看过老公每个月的扣税金额,的确如果前面几个月税扣多了的话,最后几个月扣税金额是要少了,到了年底P60出来的时候基本就是全年的税额没错。

我之前贷款的时候银行只是看basic salary,这个属于guaranteed income。有Salary sacrifice也无所谓。

从来没想过NI是这么计算的。学到了。

自行车那个也基本没用。你去店里问会发现cycle to work的价格和你自己买不一样。最后算下来还不如自己买省心省事了。

Cycle to work价格是一样的,如果公司有salary sacrifice scheme的话,就可以从gross salary中扣除每个月的费用,这样就不用交NI和40%的税了,对于40%税的人来说等于便宜了42%

我到自行车店里问,他们给的价格不一样,自己买便宜很多。因为他们需要交钱给cycle to work scheme