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Your employees could save hundreds in tax each year by salary packaging eligible portable electronics.
The Australian Tax Office (ATO) allows salary packaging of certain portable electronic items used for work more than 50% of the time.¹ Employees could save on tax by paying for these from their pre-tax income.
Popular devices include laptops, tablets and mobile phones, but you can choose which items to offer within ATO guidelines. Depending on your organisation and goals, you could allow devices like wireless headphones.
Employees could buy or rent a tablet to stay connected when working from home, attending client premises or providing on-call support.
Along with a laptop, employees could salary package costs included with its purchase or in a rental plan – like software and extended warranty – as well as essential peripherals like a mouse and cables.
A phone handset can be salary packaged, as well as ongoing call and plan costs and accessories like a charger, additional batteries, and a car kit.
Wireless headphones used mainly for work – whether virtual meetings or working with audio – could be paid from pre-tax income. To be eligible, headphones must have their own, separate power source (like a charging case) and must function without needing to be plugged in.
While all employers can offer portable electronic devices, other salary packaging benefits depend on your industry and its tax classification.
This is general information only. Before entering into any salary packaging or novated leasing arrangement, employees should consider their own objectives, financial situation and needs, and seek appropriate legal, financial or other professional advice based upon their own particular circumstances. The availability of benefits is determined by the employer. Conditions and fees apply. Smartsalary Pty Ltd, ABN 24 096 796 100, a Smart™ company.
1. A portable electronic device can only be salary packaged if it is used primarily (over 50%) for work purposes. Self-education or professional education does not count towards work use.