Fares and Travel Allowance


Building and Construction General On-site Award 2010 [MA000020]

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Applies from: 01/07/2024

Allowance Description

In recognition of the travel patterns and costs peculiar to the industry, which include mobility in employment and the nature of employment on construction work, an employee is to be paid an allowance of $21.94 per day for each day worked when the employee starts and finishes work on a construction site, or is required to perform prefabricated work in an open yard and is then required to erect or fix on-site.

Apprentices 

Apprentices must be paid the following proportion of the appropriate fares and travel allowance as follows:

 

Year of apprenticeship

$ per day

1st year of apprenticeship

15.24

2nd year of apprenticeship

17.27

3rd year of apprenticeship

18.29

4th year of apprenticeship

19.30

 



What to pay

$21.94 per day

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

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