Travelling time while on distant work
(i) An employee sent from the usual locality to another (in circumstances other than those prescribed in clause 21.23(a)) and who is required to remain away from the employee’s usual residence will be paid travelling time whilst necessarily travelling between such localities.
(ii) The rate of pay for travelling time will be ordinary rates,except on Sundays and public holidays when it will be time and a half. The maximum travelling time to be paid for will be 12 hours out of every 24 hours,or where 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 + 50% for a maximum of 12 hours out of every 24
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?