Journalists Published Media Award 2010 [MA000067]
Applies from: 01/07/2024
If an employee’s duty requires them to take more than one meal a day away from their home, any meal or meals in excess of one a day will (unless otherwise paid for or reimbursed by the employer) be paid for by the employer at the rate of $24.29 for such meal.
For the purpose of this clause, a meal means breakfast, lunch or dinner and the normal meal break hours are:
Breakfast |
6.00 am to 8.00 am |
Lunch |
12.00 pm to 2.00 pm |
Dinner |
6.00 pm to 8.00 pm
|
An employee will be entitled to payment of one meal allowance in any one day if the employee works through 2 of the agreed meal break periods in that day or 2 meal allowances if working through 3 of the agreed meal break periods.
$24.29 per meal for the 2nd and 3rd meal
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages
Gross PAYEVNTEMP47