Instead of the provision of such uniforms,the employer may,by agreement with the employee,pay such employee a uniform allowance at the rate of $1.23 per shift or part thereof on duty or $6.24 per week,whichever is the lesser amount. Where such employee’s uniforms are not laundered by or at the expense of the employer,the employee will be paid a laundry allowance of $0.32 per shift or part thereof on duty or $1.49 per week,whichever is the lesser amount.
What to pay
$0.32 per shift, up to a maximum of $1.49 per week
This allowance is paid to help pay staff for laundering compulsory uniform
Should you withhold tax?
Laundry allowances should not have tax withheld from them unless they are over the ATO threshold. This is currently $0.58 per day or $2.88 per week. If they are over, the amount up to these thresholds is tax tree and the remaining amount is taxable
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?