An employee required to work overtime for more than one and a half hours without being notified on the previous day or earlier must be paid an allowance of $14.17 for each meal. If an employee is notified on the previous day or earlier of a requirement to work overtime for more than one and a half hours and provides their own meal but is subsequently not required to work overtime or is required to work less overtime than advised,the employee must be paid the allowance.
What to pay
$14.62 for each meal
This is an allowance paid for working overtime and receiving a meal.
Should you withhold tax?
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
Should super be paid on this allowance?
This allowance should not form part of ordinary times earnings
Should payroll tax be paid on this allowance?
Include this allowance for payroll tax purposes
How is it treated on the payment summary?
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
How should it be reported for Single Touch Payroll?
Not applicable below the threshold. Above the threshold should be Meals