(a) An employee must be paid a meal allowance of $14.25 on each occasion the employee is entitled to a rest break during overtime work,except in the following circumstances:
(i) if the employee is a day worker and was notified no later than the previous day or previous rostered shift that they would be required to work such overtime;
(ii) if the employee is a shiftworker and was notified no later than the previous day or previous rostered shift that they would be required to work such overtime;
(iii) if the employee lives in the same locality as the enterprise and could reasonably return home for meals;or
(iv) if the employee is provided with an adequate meal by the employer.
(b) If an employee has provided a meal or meals on the basis that they have been given notice to work overtime and the employee is not required to work overtime or is required to work less than the amount advised,they must be paid the prescribed meal allowance for the meal or meals which they have provided but which are surplus.
What to pay
$15.01 per meal
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