Meal Allowance - Overtime


Award Definition

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

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Applies from: 01/07/2023

Allowance Description

An employee required to work overtime for at least 1.5 hours after working ordinary hours must be paid by the employer an amount of $17.57 to meet the cost of a meal.

The meal allowance will not apply to an employee who is provided with reasonable board and lodging or who is receiving a distant job allowance and is provided with a suitable meal.



What to pay

$17.57 for a meal

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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