Sam earns $65,000 a year and plans to enter into an effective wage sacrifice contract. As part of this agreement, his employer will provide the use of a car worth $US 35,000 and will pay all operating costs of $11,500 related to it. Current expenditures of $11,500 include registration without GST. The exclusive value of the cost of the GST car is 10,509 $US. A statutory flat rate of 20% applies for OEE purposes, regardless of the distance travelled. As a worker, you need to be aware of the impact on you of entering into a wage sacrifice agreement with your employer. For example, the glow reflects the gross salary you would need to earn to buy the after-tax dollar benefit. This is calculated at the highest marginal rate, including the Medicare tax. In other words, your employer multiplies the assessed value of the benefit by 1.8868. Packaging wears out with the consent of the employer and workers. .