Meal Allowance - Overtime


Award Definition

Pharmacy Industry Award 2010 [MA000012]

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Applies from: 01/07/2023

Allowance Description

An employee who has worked 6 or more ordinary hours on any day; and is required to work on that day, overtime, or more than 1.5 hours beyond the time at which the employee ordinarily finishes work for the day and was not advised of the requirement mentioned on or before the previous day; and the employee cannot reasonably return home for a meal within the period of the meal break, the employer must:

  • pay the employee a meal allowance of $21.71; or
  • supply the employee with an adequate meal.


What to pay

$21.71 for the first meal and $17.64 for an extra meal after 4 hours

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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