Uniform Or Protective Clothing Allowance


Educational Services (Schools) General Staff Award 2010 [MA000076]

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Applies from:

Allowance Description

Where an employer requires an employee to wear a uniform or protective clothing, which includes clothing and/or footwear, during the performance of the employee’s duties, the employer will:

  • provide the uniform or protective clothing, which includes the maintenance and laundering of the items, or 
  • provide a uniform or protective clothing allowance of $1.20 per day up to a maximum of $6.00 per week and a laundry allowance of $0.30 per day up to a maximum of $1.50 per week, or 
  • reimburse the employee for the purchase price of the uniform or protective clothing and provide a laundry allowance of $0.30 per day up to a maximum of $1.50 per week, if the employer does not launder the items


What to pay

$1.20 per day up to a maximum of $6.00 per week

Notes

This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return

Should you withhold tax?

Do not withhold from this allowancd

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?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?

Other PAYEVNTEMP8

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