(a) Employees required by the employer to wear uniforms will be supplied with an adequate number of uniforms appropriate to the occupation free of cost to employees. Such items are to remain the property of the employer and be laundered and maintained by such employer free of cost to the employee.
(b) 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.
(c) The uniform allowance,but not the laundry allowance,will be paid during all absences on paid leave,except absences on long service leave and absence on personal/carer’s leave beyond 21 days. Where,prior to the taking of leave,an employee was paid a uniform allowance other than at the weekly rate,the rate to be paid during absence on leave will be the average of the allowance paid during the four weeks immediately preceding the taking of leave.
(d) Where an employer requires an employee to wear rubber gloves,special clothing or where safety equipment is required for the work performed by an employee,the employer must reimburse the employee for the cost of purchasing such special clothing or safety equipment,except where such clothing or equipment is provided by the employer.
What to pay
$1.23 per shift, up to a maximum of $6.24 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?