Rate for travelling time
The rate of pay for travelling time will be ordinary rates,except on Sundays and holidays when it will be time and a half.
Maximum travelling time
The maximum travelling time to be paid for will be 12 hours out of every 24,or when a sleeping berth is provided by the employer for all night travel,eight hours out of every 24.
What to pay
Payment at the minimum hourly rate + 50% up to a maximum of 8 hours out of each 24 hours
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms 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?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?