For employees, salary packaging their personal after tax superannuation contributions is a good way to understand the concept and pay as you go tax benefit, of salary sacrifice.
If an employee is currently making a voluntary after tax contribution to a superannuation fund, then by making this contribution in pre-tax (salary packaged) dollars is worthy of consideration.
Provided an employer agrees to this arrangement, some factors to take into consideration are -
As always an individual's personal circumstance needs to be taken into consideration before making any financial decision. Professional advice from a qualified adviser is strongly recommended.