Allowance Description
An employee who is required by their employer to telephone for orders will if an employee has a telephone installed at their home,be paid the annual rental of such telephone plus
$173.44 per year for calls necessarily incurred by the employee for ringing for such orders. If the employee is required by their employer to have a phone installed,the installation fee will be paid by the employer.
What to pay
$173.44 per year plus annual rental and reimbursement for the installation fee
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