Latest release

Salary sacrifice expenses (ETF 75)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
A1A.206

Salary sacrifice expenses (ETF 75) consists of the value of benefits supplied by a public sector employer to employees under a salary sacrifice arrangement. These expenses are collected as part of the Australian GFS for national accounting purposes and contains details not normally used in GFS. This category is further classified into:

  • salary sacrifice expenses (ETF 751).

Salary sacrifice expenses (ETF 751)

A1A.207.

Salary sacrifice expenses (ETF 751) consists of the employer’s expense when an employee agrees to forego part of their future salary or wages in return for their employer providing benefits of a similar value. This category is further classified into:

  • salary sacrifice expenses – superannuation (ETF 7511, SDC); and
  • salary sacrifice expenses not elsewhere classified (ETF 7519, SDC).

Salary sacrifice expenses – superannuation (ETF 7511, SDC)

A1A.208.

Salary sacrifice expenses – superannuation (ETF 7511, SDC) consists of expenses incurred by the employer when an employee agrees to forego part of their future salary or wages in return for their employer providing superannuation benefits of a similar value.

Salary sacrifice expenses not elsewhere classified (ETF 7519, SDC)

A1A.209.

Salary sacrifice expenses not elsewhere classified (ETF 7519, SDC) consists of expenses incurred by the employer when an employee agrees to forego part of their future salary or wages in return for their employer providing benefits of a similar value other than superannuation.