Allowance Description
The employer will pay an employee (other than a cleaner) a meal allowance of $21.20 for each meal break occurring before the employee’s finishing time where the employee has worked between 12 midnight and 8.00 am and continues to work beyond 8.00 am. The meal allowance will not be payable where the employee commences work at or after 5.00 am.
What to pay
$21.20 for each meal interval
Notes
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
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?
Gross PAYEVNTEMP47