Accommodation Allowance - Provided Accommodation Not Accepted: 1 to 4 days/ 5 workings days or more


Award Definition

Live Performance Award 2010 [MA000081]

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Applies from: 01/07/2023

Allowance Description

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.



What to pay

$234.50 per night / $139.36 per night up to a maximum of $696.90 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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