Out-Port Accommodation Allowance


Award Definition

Marine Towage Award 2010 [MA000050]

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Applies from: 01/07/2023

Allowance Description

Where an employee is not at their home port and is required to eat and/or sleep ashore the following allowances will be payable:

 

Allowance

 

$

Breakfast

14.71

Lunch

17.23

Dinner

27.75

Accommodation

80.19

Total daily allowance

139.88

 

An employee will only be entitled to the accommodation allowance if:

●the place at which the employee sleeps is not their usual place of residence; and

●the employee produces evidence to the reasonable satisfaction of the employer that the employee has properly incurred expenditure on the provision of accommodation for themself for the night or nights in question.

(iii) In the case of casual employees, the provisions of clause 16.3(d) only apply if the casual employee is engaged to perform work on a vessel at a port that is not the home port of the permanent employees in the vessel’s crew.



What to pay

$100.90 per day

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

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