Meal Allowance


Nurses Award 2010 [MA000034]

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Applies from: 01/07/2023

Allowance Description

An employee will be supplied with an adequate meal where an employer has adequate cooking and dining facilities or be paid a meal allowance of $15.20 in addition to any overtime payment as follows:

  • when required to work overtime after the usual finishing hour of work beyond one hour or, in the case of shiftworkers, when the overtime work on any shift exceeds one hour,
  • provided that where such overtime work exceeds four hours a further meal allowance of $13.70 will be paid.


What to pay

$15.20 for the first meal and $13.70 for an extra meal after every 4 hours

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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