Uniform + Protective Clothing and Equipment Allowance


Award Definition

Amusement, Events and Recreation Award 2010 [MA000080]

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Applies from:

Allowance Description

Where an employee is required to wear a uniform, the employer must reimburse the employee for the cost of purchasing the uniform.  This does not apply where the uniform is supplied by the employer at the employer’s expense.

Where the uniform is supplied by the employer, it will remain the property of the employer and must be returned to the employer on the termination of the employee’s employment.

Protective Clothing and Equipment

Where an employee is required to wear protective clothing or equipment (e.g. oilskins, gumboots, overalls, goggles, safety boots, bowling shoes, etc.), the employer must reimburse the employee on proof of purchase for the cost of purchasing the protective clothing and equipment.

The employee is responsible for maintaining protective clothing and equipment in a serviceable condition.

These provisions do not apply where the protective clothing and/or equipment is paid for by the employer.



What to pay

reimbursement for the cost of purchasing the uniform

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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