Recruitment and Employee
Transactional Services
Audience or secondary heading
Payment Summaries and Reportable Fringe Benefits
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Payment Summaries
Payment Summaries for the 2014/15 Financial Year will be available in early July for all NSW Health Service
employees who have been employed during this financial year.
Audience or secondary heading
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Please note you will receive a separate Payment Summary for each Local Health District/Health Agency you have
worked for during the 2014/15 Financial Year.
What is a Reportable Fringe Benefit amount?
If you have chosen to salary package or have been provided with fringe benefits within the Fringe Benefits Tax year ending
31/03/2015, a Reportable Fringe Benefits Amount (RFBA) will be recorded on your Payment Summary where the total value of
reportable fringe benefits exceeds $2,000.
Audience or secondary heading
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Salary Packaging enables eligible employees to package certain approved fringe benefit items as FBT exempt up to the value of
$9,009 per annum.
Your Payment Summary will show your gross salary as your base salary plus any overtime and allowances, less the total value of
your salary packaged benefit items, the salary packaging administration fee and the employers’ share of the tax savings.
It will also include a ‘grossed-up’ RFBA .This amount is the total amount of the taxable value of your reportable benefit items factored
up by a rate set by the Australian Taxation Office (1.8868 for the 2014/15 Financial Year).
If you claimed items to the full net amount of $9,009 in the 2014/15 Fringe Benefit year, this will be displayed on your Payment
Summary as a RFBA of $17,000.
The Australian Taxation Office (ATO) recognises an eligible staff member who has a RFBA of $17,000 on their payment summary as
having received $9,009 of their salary package tax free and as having received a fringe benefit. Should this amount be means tested
by the ATO to determine the equivalent taxable gross value it would equate to an amount of $17,000. Means testing may be
undertaken for the purpose of assessing payments such as the Medicare Levy Surcharge, Higher Education Loan Payments (HELP),
superannuation benefits, child support and family assistance.
Meal Entertainment is included in salary packaging and can be packaged above the $9,009 limit. However, it is not reported on
Payment Summaries as it is exempt of any Fringe Benefits Tax and not required to be reported.
For further advice about Taxation, please refer to the Australian Taxation Office website: www.ato.gov.au
What if I have salary packaged across multiple Health Agencies?
For the 2014/15 Financial Year, all RFBA appear on the Payment Summary for your current or most recent NSW Health employer.
This means that if you salary packaged in a previous Local Health District or Health Agency and transferred to another Local Health
District or Health Agency during the last fringe benefit year, the RFBA will also transfer and be consolidated onto the Payment
Summary of the current or most recent Health employer.
Which NSW Health Payment Summary the RFBA amount is on makes no difference in completing your income tax return, as the total
RFBA for all NSW Health employment divisions you have worked in over the year has been consolidated into one amount and shown
on one Payment Summary.
This is because for Fringe Benefits Tax purposes the NSW Health Service is identified as one employer.
Further Information
For the latest updated and fact sheets, please visit the HealthShare NSW Intranet:
http://intranet.hss.health.nsw.gov.au/paymentsummaries
Author: Customer Relationship Officer
Approved by: State Manager RETS, NSW MoH
Version Number: 4.2
Publish Date: 10 April 2015
Modified: 7 May 2015