Boot Allowance

Award Definition

Concrete Products Award 2010 [MA000056]

Back to search

Last updated: 16 August 2021

Allowance Description

By agreement between the employer and majority of employees,all employees will either:

  • receive $3.20 per week for the purchase of approved safety boots;
  • be issued with up to 3 pairs of safety boots per annum when provided with satisfactory evidence that any boots issued previously are no longer serviceable; or
  • have made available to them the above items which will remain the property of the employer.

A new employee who leaves within a period of 4 weeks of commencement will be charged the cost of boots supplied but this charge will be reduced by 25% for each completed week worked

What to pay

$3.20 per week to buy the boots


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?


Ready to have a 30 minute consultation?

One of our payroll experts will be in touch within one business day