Pseudostratified epithelium is a type of epithelial tissue that at first glance appears to be stratified, but is actually only a single layer of cells.seudostratified columnar epithelium is located in the trachea, upper respiratory tract, and in the male reproductive system, particularly in the vas deferens and epididymis. Pseudostratified epithelial tissue typically, but not always, has goblet cells, which secrete mucin to produce mucus.
The salary sacrificing or âconcessionalâ cap for superannuation is to be increased to $30,000 for the 2014-15 year, from $25,000 now. The cap is is the limit on how much can be salary sacrificed into super in a financial year and includes the compulsory super paid by employers.Salary sacrificing is a powerful way to save for retirement for most people as the contributions tax on super is 15 per cent compared with your marginal income tax rate.he cap is is the limit on how much can be salary sacrificed into super in a financial year and includes the compulsory super paid by employers. Salary sacrificing is a powerful way to save for retirement for most people as the contributions tax on super is 15 per cent compared with your marginal income tax rate.
Take the example of an employee, earning Â£40,000 per annum, paying 5% into their pension. If this was done via salary sacrifice, the employer would save 13.8% of what was sacrificed, which is Â£276 p.a. (based on 2012/13 tax rates and assuming the scheme is contracted-in).Multiply this out for 300 employees, and the saving becomes approximately Â£83k each and every year the scheme runs.lthough salary sacrifice is not a new idea, it has grown in popularity in recent years as more employers take advantage of the tax and national insurance savings they can generate. Our research indicates that the vast majority of UK companies with employee benefits in place have implemented a salary sacrifice scheme.