In circumstances whereby an employee is required to work at a distance from the employee’s usual commencement point,such that the employee is unable to return home the same night,the following provisions will apply:
●The employer will pay an allowance of $496.06 per week for seven days for reasonable board and lodging,but such allowance will not be wages.
What to pay
$514.72 per week for reasonable board and lodging
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?