An employee living in a construction camp or caravan accommodation where free messing is not provided will receive a camping allowance of $195.28 for every complete week the employee is available for work. If required to be in camp for less than a complete week the employee must be paid $27.99 per day including any Saturday or Sunday if the employee is in camp and available for work on the working day immediately preceding and succeeding each Saturday or Sunday. If an employee is absent without the employer’s approval on any day,the allowance will not be payable for that day and if such unauthorised absence occurs on the working day immediately preceding or succeeding a Saturday or Sunday,the allowance will not be payable for the Saturday or Sunday.
What to pay
$195.28 per week or $27.99 per day
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?