Living Away From Home - Meal Allowance When Travelling To Distant Job


Award Definition

Joinery and Building Trades Award 2010 [MA000029]

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Applies from: 01/07/2023

Allowance Description
An employee who complies with their employer’s direction to proceed to a distant job is not required to travel outside their ordinary hours of work each day and is entitled to be paid $17.57 per meal for any meals incurred while travelling on either the forward or return journey.

What to pay

$17.57 per meal, for any meals incurred while travelling to or from the distant job

Notes

This is a type of transport payment. You will need to determine if it is deductible or not. Generally overnight travel and travel between locations is deductible but part day travel is not.

Should you withhold tax?

Do not withhold if the allowance is deductible e.g. overnight travel. Withhold for travel payments like part day travel.

Should super be paid on this allowance?

Deductible transport payments are not included for ordinary times earnings. Non deductible travel is included for ordinary times earnings

Should payroll tax be paid on this allowance?

The exempt portion (up to $280.75 per day) is not included for payroll tax purposes and is exempt. The amount above that is included for payroll tax purposes

How is it treated on the payment summary?

For deductible travel, show it separately as an allowance. For non deductible travel, include as part of gross payment

How should it be reported for Single Touch Payroll?

If it is overnight transport - Transport. Otherwise, use Gross PAYEVNTEMP47

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