(a) An employee required to work overtime for two hours or more without being notified the day before that the employee will be so required to work will either be supplied with a meal by the employer or paid $14.25 for the first meal and for each subsequent meal after each further four hours’overtime where the employee is required to continue working after each four hours but such payment need not be made to employees living in the same locality as their place of employment who can reasonably return home for meals.
(b) Unless the employer advises an employee on the previous day that the amount of overtime to be worked will necessitate a second or subsequent meal the employer will provide such second and/or subsequent meals or make payment instead as above prescribed.
(c) If an employee pursuant to notice has provided a meal or meals and is not required to work overtime or is required to work less than the amount advised the employee will be paid as above prescribed for the meal or meals provided.
What to pay
$15.01 per meal
This is an allowance paid for working overtime and receiving a meal.
Should you withhold tax?
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
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?
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
How should it be reported for Single Touch Payroll?
Not applicable below the threshold. Above the threshold should be Meals