Allowance Description
If, for the purpose of wardrobe, fitting, publicity, public relations, still photography or any other matter connected with the employer’s business the employer directs an employee to attend for that purpose, the time of such attendance will be counted as time worked with a minimum time to be credited to an employee of two hours for each attendance. However, should such a special attendance be required before, during or after a rehearsal or performance call, the time so spent will be counted as time worked.
What to pay
the appropriate rate for a minimum of 2 hours (unless the attendance is required before, during or after a rehearsal or performance)
Notes
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47
