An employer will reimburse an employee up to a maximum of $1022.00 for the replacement or repair of each set of dentures and/or prescription spectacles if they are damaged or destroyed in the course of the employee’s ordinary duties,other than through the employee’s own negligence.
reimbursement for the replacement or repair of damaged items up to a maximum of $1,022.00 for each set
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