Meal Allowance - Overtime


Award Definition

Manufacturing and Associated Industries and Occupations Award 2010 [MA000010]

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Applies from: 01/07/2023

Allowance Description

A meal allowance of $16.81 must be paid to an employee on each occasion the employee is entitled to a rest break in accordance with  except in the following circumstances:

  • if the employee is a day worker and was notified no later than the previous day that they would be required to work overtime; or
  • if the employee is a shiftworker and was notified no later than the previous day or previous rostered shift that they would be required to work overtime; or
  • if the employee lives in the same locality as the enterprise and could reasonably return home for meals; or
  • if the employee is provided with an adequate meal by the employer.

If an employee has provided a meal or meals on the basis that they have been given the notice to work overtime and the employee is not required to work overtime or is required to work less than the amount advised, they must be paid the prescribed meal allowance for the meal or meals which they have provided but which are surplus.

 



What to pay

$16.81 for a meal

Notes

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

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