Transfer involving change of residence An employee ●Engaged in one locality to work in another;or ●Sent other than at his or her own request,from his or her usual locality to another for employment which can reasonably be regarded as permanent; involving a change in residence will be paid travelling time whilst necessarily travelling between such localities and expenses for a period not exceeding three months or in cases where the employee is in the process of buying a place of residence in the new locality for a period not exceeding six months. Provided that such expenses will cease after the employee has taken up permanent residence or abode at the new location. (e) Travelling time payment (i) The rate of pay for travelling time is ordinary time and on Sundays and public holidays is time and a half. (ii) The maximum travelling time to be paid for is 12 hours out of every 24 hours or,when a sleeping berth is provided by the employer for all-night travel,eight hours out of every 24 hours.
payment at the minimum hourly rate (including any relevant all purpose allowance) for all time spent necessarily travelling between the localities for a maximum of 12 hours per day for up to 6 months
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Do not withhold from this allowancd
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
Show the allowance separately in the allowance box