Where an employee is required by the employer to live on the premises and is required to act as caretaker,the employee must be paid an allowance equal to the amount of the rental charged by the employer for the accommodation at the said premises.
What to pay
an allowance of the amount of rental charged by the employer for the accommodation provided
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Do not withhold from this allowancd
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?