Where an employee is required by the employer to live on the premises and is required to act as caretaker,the employee must be paid an allowance equal to the amount of the rental charged by the employer for the accommodation at the said premises.
What to pay
the amount of the rental charged by the employer for the accommodation
This allowance is based on performing a special duty or a certain area of responsibility
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?