Excess Travelling Costs - Temporary Transfer To Another Branch Or Shop


Award Definition

General Retail Industry Award 2010 [MA000004]

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Last updated: 16 August 2021

Allowance Description
Where an employee is required by their employer to move temporarily from one branch or shop to another for a period not exceeding three weeks, all additional transport costs so incurred will be reimbursed by the employer.

What to pay

reimbursement of all extra transport costs

Notes

This is a type of transport payment. You will need to determine if it is deductible or not. Generally overnight travel and travel between locations is deductible but part day travel is not.

Should you withhold tax?

Do not withhold if the allowance is deductible e.g. overnight travel. Withhold for travel payments like part day travel.

Should super be paid on this allowance?

Deductible transport payments are not included for ordinary times earnings. Non deductible travel is included for ordinary times earnings

Should payroll tax be paid on this allowance?

The exempt portion (up to $280.75 per day) is not included for payroll tax purposes and is exempt. The amount above that is included for payroll tax purposes

How is it treated on the payment summary?

For deductible travel, show it separately as an allowance. For non deductible travel, include as part of gross payment

How should it be reported for Single Touch Payroll?

If it is overnight transport - Transport. Otherwise, use Gross PAYEVNTEMP47

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