As the economic landscape shifts with rising interest rates and inflation, many individuals are feeling the pinch on their discretionary income. However, a surprising trend has emerged: employee participation in salary sacrifice plans has remained steadfast.

A deeper dive into the data

Computershare conducted a comprehensive analysis of participation rates in salary sacrifice plans across our ANZ client base over the past 30 months. Despite economic pressures, the data revealed that participation rates have not been impacted and employees continue to see value in these plans.

Australian Consumer Price Inflation (CPI) vs take-up rates of contributory plans

The enduring appeal of employee share plans

Several key factors contribute to the sustained popularity of employee share plans:

  • Simplicity: Employee share plans provide a straightforward way for employees to invest in their company's future. By automatically deducting a portion of their salary, they can effortlessly build a stake in the company's success.
  • Tax benefits: Both Australian and New Zealand tax systems offer incentives for participating in employee share plans, such as tax deferral on salary sacrificed contributions and potential capital gains tax exemptions.
  • Employer contributions: Many companies further incentivise participation by matching employee contributions to the plan, significantly boosting potential returns.

Weathering economic storms

Even amidst economic challenges, employee participation in salary sacrifice plans has remained robust. This resilience can be attributed to several factors:

  • Long-term perspective: Many employees view these plans as long-term investments, recognising the potential for substantial returns over time.
  • Confidence in the company's future: Employees who believe in their company's growth prospects are more likely to participate in share plans.

Implications for employers

The enduring popularity of employee share plans underscores their significance as a valuable component of employee compensation packages. To maximise the benefits of these plans, employers should:

  • Promote and educate: Clearly communicate the benefits of employee share plans to employees.
  • Offer support: Provide necessary support and resources to help employees make informed decisions about their participation.
  • Continuously evaluate: Regularly assess the effectiveness of the plan and make adjustments as needed to align with evolving employee needs and business objectives.

By prioritising employee share plans, companies can foster a sense of ownership, boost employee engagement, and attract and retain top talent.


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