An employee who has worked six hours or more during ordinary time and who is then consecutively required to work overtime,or after the employees ordinary time of ending work,for more than one and a half hours will be either supplied with an adequate meal by the employer or be paid a meal allowance of $18.41. Where such overtime work exceeds four hours a further meal allowance of $16.49 will be paid.
What to pay
$19.38 for the first meal and $17.36 for an extra meal after 4 hours
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