Allowance Description
Where an employee is directed to work at a place other than their usual place of employment,all time occupied by them on any day in travelling which is in excess of the time normally occupied in travelling when working at their usual place of employment is deemed to be working time. Provided that where the excess travelling time is in excess of one hour each way,the employer has the option,subject to mutual agreement between the employer and employee concerned,of providing reasonable living away from home expenses for any period in excess of four weeks.
What to pay
payment at the appropriate rate for the time spent travelling in excess of normal travel time
Notes
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47
