Salary sacrifice is an employee benefit available to South Australian public sector employees.

The South Australian Government partners with Smart to provide salary packaging services and support employees to access and manage their benefits.

This page provides an overview of salary sacrifice, including eligibility, available benefits and important considerations before you get started.

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What is salary sacrifice?

Salary sacrifice, also known as salary packaging, is an arrangement where South Australian public sector employees can receive part of their salary as benefits instead of taxable income.

This may result in:

  • tax savings
  • increased take-home pay.

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Employee eligibility

All South Australian public sector employees, including permanent, part-time, casual, or fixed term contract employees, can participate in salary packaging.

To learn more about the benefits available to South Australian public sector employees, visit the SA Government salary packaging page provided by Smart. Select your employer to view the benefits available to you.

Go to salary packaging (Smart)

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Items you can salary package

The items you can package depend on your employer.

Some benefits available to South Australian public sector employees include:

  • work-related items such as mobile phones and accessories, home office expenses, protective clothing or uniforms
  • professional memberships and subscriptions
  • union fees
  • a vehicle through a novated lease
  • airline lounge memberships
  • workplace giving
  • general living expenses (depending on your employer).

Some benefits attract Fringe Benefits Tax (FBT), while others are exempt.

Examples of benefits include:

  • work-related protective clothing (for example, hospital scrubs)
  • mobile phones or audio devices primarily used for work
  • a laptop primarily used for work or work-related study.

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Benefits of salary packaging

Salary packaging can:

  • reduce your taxable income
  • increase your take-home pay
  • provide flexible remuneration options.

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Before you salary package

Before entering into a salary packaging arrangement, consider:

  • not all items are available to all employees
  • Fringe Benefits Tax (FBT) may apply
  • seeking independent financial advice
  • Australian Taxation Office rules and requirements.

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More information

For more information about salary packaging:

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