Memberikan tunjangan kepada karyawan dapat meningkatkan kepuasan kerja dan dapat membantu mereka bekerja lebih kompetitif. Ada berbagai macam tunjangan yang bisa ditawarkan oleh perusahaan dan bahkan beberapa diantaranya tidak dikenakan pajak penghasilan karyawan.
Apa sebenarnya “tunjangan” itu? Hampir semua properti atau service yang diberikan oleh perusahaan kepada karyawan sebagai kompensasi atas kinerja karyawan dianggap sebagai tunjangan. Misalnya, tunjangan termasuk item berikut :
- kendaraan yang disediakan oleh perusahaan
- penerbangan komersial gratis atau diskon melalui promo jasa travel perusahaan
- diskon pada suatu service atau properti
- tiket ke acara olah raga atau hiburan lainnya
- keanggotaan klub sosial
Generally, the employee must pay income tax based on the value of benefits provided by the company in their salaries unless such benefits are specifically excluded from income under the laws of income tax. For example, if the company provides sales using company cars for private purposes, the value of noncash benefits must be included in the salary Sales as part of its compensation. Except for some specific benefits that should follow the rules of a special assessment, general assessment rules used to determine the number of employees included in their income.
No Tax Benefit
Generally, companies must submit allowances to the employees' income tax, but there are some special benefits that are excluded from this regulation. Its main advantage is the company can still make business deductions to pay for it even though the employee does not have to pay taxes such benefits. The allowances are not taxable for example :
- No additional fees
Without this additional cost may be discounted or even free given to the company or to the family karyawanya. For example, a free seat to the employees who work in the world of aviation. Or give a stay in an empty room to employees or their families if corporate hospitality. Or maybe hold traveling out of town or abroad.
- employee discount
Diskon karyawan adalah tunjangan yang timbul saat perusahaan memberi karyawan (atau pasangan dan anak-anak mereka) pengurangan harga suatu benda atau property atau jasa yang biasanya dijual kepada pelanggan atau klien. Namun, diskon untuk properti pribadi yang biasanya dimiliki untuk investasi, seperti saham, obligasi, atau diskon properti riil, seperti bangunan atau tanah, bukan merupakan diskon karyawan. Ada jumlah batasan tidak kena pajak dari diskon karyawan yang dapat diberikan perusahaan.
- Benefits of working conditions
Work training, educational assistance, food provided by the company to employees, and the vehicle is one of the benefits working conditions common to most companies.
- allowances minimalist
Tunjungan is equivalent to a little or small companies provide to employees. For example, small-value gifts, food with a small quantity, a party or a small event, admission concert or cinema, etc. Should, minimalist allowance is not often given by the company to employees. The grounds may be part of the tax will regard this as taxable benefits as seen from the level of frequency (too often).
- transport allowance
Examples of such benefits are the toll road ticket, transit tickets, parking fee, etc. This is not charged to the employee but karyawanlah given additional charge of the company as compensation when running jobs. Ada jumlah batasan yang perusahaan kecualikan dari gaji karyawan untuk tunjangan transportasi seperti ini.