Flexible salary arrangements build reserves for your future salary and additional benefits. These have government approval to provide for statutory benefits including pension, holiday pay and additional benefits which are paid subject to PAYG regulations.

Employees are not obliged by law to draw the maximum possible salary. There is government approval to defer potential salary to build reserves for holiday pay. The only ATO requirement is that all payments to you from your work on assignment must be subject to PAYG.

CM is the employer paid by the client. The contractor is the employee paid by CM. There is always a margin between the billing and pay rates. Employer and employee are free to agree the margin.

The CM flexible salary arrangement has government approval to access cash before pay day or to defer accepting pay until a later day.