Allowance Description
An employee will be entitled to an allowance of $32.06 per occasion where the employee:
- works as required during the ordinary hours of work on the working day before and the working day after a weekend;and
- returns to their usual place of residence for the weekend;and
- notifies the employer or their representative,no later than Tuesday of each week,of their intention to return to their usual place of residence at the weekend.
What to pay
$32.06 per occasion
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