Meal Allowance - Overtime


Banking, Finance and Insurance Award 2010 [MA000019]

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Applies from: 01/07/2023

Allowance Description

Where an employee is required to work one and a half hours of overtime, and the overtime extends beyond 6.00 pm, the employee must be paid a meal allowance of $19.45, or be provided with a suitable meal. An additional allowance of $15.99 must be paid if the overtime exceeds 5 and a half hours.

What to pay

$19.45 for the first meal and $15.99 for an extra meal after 5 and a half 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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