Where in the course of the employment an employee is required to live and sleep at some place other than the employee’s normal place of residence or where an employee is required by the employer to travel,the employee must be paid their reasonable out-of-pocket expenses before leaving the employer’s premises.
What to pay
payment for out-of-pocket expenses
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Do not withhold from this allowancd
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?
Show the allowance separately in the allowance box
How should it be reported for Single Touch Payroll?