An employer will reimburse an employee for the replacement or repair of the employee’s dentures and/or prescription spectacles which are damaged or destroyed in the course of the employee’s ordinary duties,other than through the employee’s own negligence,up to a maximum of $903.16 for each set of dentures and/or spectacles.
What to pay
reimbursement for the replacement or repair of damaged items up to a maximum of $955.08 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
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?