Allowance Description
A meal allowance of $17.39 is payable on each occasion where:
- an employee or an adult apprentice (other than a junior or an apprentice) is required to work overtime for more than one and a half hours without being notified on the previous day or earlier that the employee will be required to so work,
- an employee or an adult apprentice (other than a junior or an apprentice) has been notified of overtime and then is not required to work overtime,
- a junior or an apprentice (other than an adult apprentice) is required to work overtime for more than one and a half hours,
- an employee works overtime for 3 hours after the employee’s ordinary finishing time and does not take a meal break, or
- an employee takes a subsequent meal break
What to pay
$17.39 per occasion
Notes
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms 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?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47