Amusement, Events and Recreation Award 2010 [MA000080]
Applies from:
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.
reimbursement for the cost of purchasing the uniform
This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return
Do not withhold from this allowancd
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
Show the allowance separately in the allowance box
Other PAYEVNTEMP8