Live Performance Award 2010 [MA000081]
Applies from: 01/07/2023
Accommodation allowance –1 to 4 days
Where the employee does not accept employer-provided accommodation and the period of travel involved is less than one week the employer shall pay an allowance of $234.50 per night.
Accommodation allowance –more than one week (5 working days or more)
Where the employee does not accept employer-provided accommodation and the period of travel involved is one week or more, the employer shall pay an allowance of $178.90 per night up to a maximum of $894.63 per week.
$234.50 per night / $139.36 per night up to a maximum of $696.90 per week
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