Allowance Description
Where the employer requires an employee to work more than 2 hours overtime after a period of work of at least 7.6 hours, the employer will provide the employee with a meal. If it is not possible to provide the employee with a meal, the employer will pay a meal allowance of $18.23 per occasion to the employee. The employer is not required to provide a meal or pay the allowance to an employee who could reasonably return home for a meal. A boarding supervision services employee,who is required by the employer to be on duty during meal times, is entitled to the meal provided to the school’s boarding students.
What to pay
$18.23 for a meal
Notes
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms 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?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47