Allowance Description
An employee will be paid $615.39 per week instead of accommodation if required by the employer to live away from the agreed home port. Where it is not practicable for the weekly rate to be paid, the employee will be paid at the rate of $231.23 per night instead of accommodation. This rate will continue to be paid until the employer notifies the employee that thereafter the employee will be paid at the weekly rate of $615.39 per week.
What to pay
$615.39 per week, or $231.23 per night until notified that the weekly rate will be paid
Notes
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?
Other PAYEVNTEMP8