Transfer During Working Hours Allowance - Employee Uses Their Own Car For A Transfer From One Site To Another During Working Hours


Award Definition

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

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Applies from:

Allowance Description
An employee transferred from one site to another during working hours will be paid for the time spent travelling. However, if the employer does not provide transport and where the employee uses their own vehicle the employee must be paid an allowance at the rate of $0.80 per kilometre.

What to pay

payment for travel time plus $0.80 per km

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

Read our Ultimate Building and Construction Award (MA000020) Guide

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