Allowance Description
Travelling expenses
Where an employee is required to join or leave a vessel at a place other than their place of engagement,they will be entitled to a free passage and to be reimbursed all out of pocket expenses reasonably incurred by them. The free passage if by rail will be first class and will include a sleeping berth when the train includes sleeping berth accommodation. The free passage if by air is to be in commercial aircraft,first class if available.
What to pay
overtime rates for excess travel time & payment for reasonable travelling expenses
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