Allowance Description
If an employee engaged by the week is required by the employer to travel on a Sunday, a public holiday or any other day not rostered to work, the employee will unless paid pursuant to clause 63.4(a) for working on a Sunday, or clause 21.5 for working on a public holiday, be paid an additional 10% of the appropriate weekly rate in addition to the travelling allowance payable in respect of the Sunday or other rostered day off.
What to pay
10% of the minimum weekly wage per day
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