Allowance Description
When a pilot is required in the course of employment to layover from the pilot’s home base, all costs necessarily incurred in relation to accommodation and meals will be reimbursed. When a pilot demonstrates to the satisfaction of the employer that appropriate accommodation was not available on the layover, a pilot will be paid, in addition to the reimbursement allowance in clause, a hardlying allowance of
$124.03.
What to pay
reimbursement for the cost of meals plus $124.03 per night
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