Pharmaceutical Industry Award 2010 [MA000069]
Applies from: 01/07/2023
A meal allowance of $16.81 per meal must be paid to an employee who is required to work overtime for a period exceeding 1.5 hours:
●after the normal time for ending work; or
●after 5.45 pm,
whichever is earlier.
The allowance is not payable if the employee is provided with an adequate meal from the employer’s canteen.
If the employee was notified the previous day of the need to work overtime, and the overtime is then not actually worked, the employee is still entitled to the meal allowance.
$16.81 for a meal
This is an allowance paid for working overtime and receiving a meal.
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
Not applicable below the threshold. Above the threshold should be Meals