salary sacrificing super employee information for employees
-roll tax will be payable on the $58,000 Paysalary and the FBT taxable value grossed-up by the Type 2 factor of $6,350. 2. An employee's current salary is $65,000 per annum. The employee negotiates with the employer for the purchase of a laptop computer (cost of $3,000) under a salary sacrifice arrangement.The new salary will be reduced to $62,000 per annum.The laptop is exempt from FBT. Therefore-roll tax is paypayable on the $62,000 salary. 3.he employee negotiates with the employer for the purchase of a laptop computer (cost of $3,000) under a salary sacrifice arrangement. The new salary will be reduced to $62,000 per annum. The laptop is exempt from FBT.