Where an employee is required by the employer to temporarily work away from their usual place of employment and the location at which the employee is required to work makes it necessary for the employee to stay overnight away from their usual place of residence, and the employee is not provided with fares, meals and accommodation, the employer must pay the employee an allowance to cover all fares to and from the temporary workplace.
an allowance to cover all fares to and from the temporary workplace
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages