Safety boot reimbursement


Award Definition

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

Back to search

Applies from:

Allowance Description
Where employees are required either by the employer or by legislation to wear steel toe capped safety boots the employer will reimburse employees for the cost of purchasing such boots on commencement of work. Subject to fair wear and tear, boots will be replaced every 6 months if required and sooner if agreed.

What to pay

reimbursement for the cost of the boots

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

Ready to have a 30 minute consultation?

One of our payroll experts will be in touch within one business day