Pilots who are absent on layover in the course of their employment must be provided with accommodation of an appropriate standard. If a pilot is required by the employer to stay in accommodation which is not of an appropriate standard,the pilot must be paid an allowance of $112.91 per night.
What to pay
$124.49 per night
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?