Meal Allowance - Overtime


Award Definition

Ports, Harbours and Enclosed Water Vessels Award 2010 [MA000052]

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Applies from: 01/07/2023

Allowance Description
An employee will be provided with a suitable meal or be paid an allowance of $19.61 when the employee is required to work overtime in excess of one and a half hours after the usual ceasing time without being notified the previous day. An employee will be provided with a suitable meal or be paid an allowance of $19.61 when the employee is required to work overtime in excess of one and a half hours after the usual ceasing time without being notified the previous day.

What to pay

$19.61 for a meal

Notes

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

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