Allowance Description
Permanent change in locality
An employee:
(i) employed in one locality to work in another;or
(ii) sent other than at their own request from their usual locality to another for employment which can reasonably be regarded as permanent,involving a change of residence;
must be paid travelling time whilst necessarily travelling between such localities and expenses for a period not exceeding three months or,in cases where the employee is in the process of buying a place of residence in the new locality,for a period not exceeding six months. Expenses will cease after the employee has taken up permanent residence at the new location.
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 travel time
The maximum travelling time to be paid 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 (including any relevant all-purpose allowances) for travel time up to a maximum of 8 hours in every 24 hours, for travel time between the locations for up to 3 months
Notes
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?
Gross PAYEVNTEMP47
