Transfer During Work Hours Allowance - Employer Provides Transport


Award Definition

Silviculture Award 2010 [MA000040]

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Applies from: 01/07/2023

Allowance Description
An employee transferred from one site to another during working hours will be paid for the time occupied in travelling and, unless transported by the employer, will be paid the reasonable cost of fares for the most convenient public transport between such sites. Where an employer requests an employee to use their own car for the transfer and the employee agrees to do so the employee must be paid an allowance of $0.95 per kilometre instead of the reasonable cost of fares referred to in clause 17.5(h)(i).

What to pay

payment for travel time

Notes

This allowance is paid for employees using their own car and is based on a cents per kilometre basis.

Should you withhold tax?

Kilometre allowances should not have tax withheld from them unless they are over the ATO threshold. This is currently $0.72 per kilometre. If they are over, the amount up to these thresholds is tax free and the remaining amount is taxable

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?

The exempt portion (up to $0.72 per km) is not included for payroll tax purposes and is exempt. The amount above this is included 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?

Car

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