Allowance Description
The following overnight allowance will be paid to a pilot for each night spent away from their home base;such amount is to be additional to any other allowance provided for under this award in respect of time spent away from home base:
Australia and dependencies
2.5% of the standard rate
Overseas
2.5% of the standard rate
What to pay
$25.82 per night spent away from home base
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