Allowance Description
Where the employer can't provide meals free of charge directly to employees required to live in a camp, the employer shall:
- reimburse employees for food reasonably purchased by them for their own use or the reasonable cost of meals consumed in the nearest recognised centre, and
-
pay an allowance of $225.07 for every complete week the employee is available for work, or in the case of broken weeks $32.12 per day including any Saturday or Sunday if the employee is in camp and available for work on the working days immediately preceding and succeeding each Saturday and Sunday. If an employee is absent without the employer’s approval on any day, the allowance will not be payable for that day. If such unauthorised absence occurs on a working day immediately preceding or succeeding a Saturday or Sunday, the allowance will not be payable for Saturday and Sunday.
What to pay
reimbursement for food reasonably bought or the reasonable cost of meals eaten in the nearest recognised centre plus either $32.12 per day (including Saturday and Sunday) or $207.96 for every complete week available for work
Notes
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?
Other PAYEVNTEMP8
