Tool Allowance - Cooks

Award Definition

Hospitality Industry (General) Award 2010 [MA000009]

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Last updated: 16 August 2021

Allowance Description
The employer must pay a cook or apprentice cook who is required to provide and use their own tools a tool and equipment allowance of $1.86 per day or part day up to a maximum of $9.11 per week.

What to pay

$1.86 per day or part thereof up to a maximum of $9.11 per week


This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time

Should you withhold tax?

Do not withhold tax from this allowance

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?


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