(a) This clause will not apply to a person principally employed to perform vehicle sales related duties.
(b) An employee required to work overtime for more than one and a half hours without being notified on the previous day or earlier of the requirement to work overtime will either be supplied with a meal by the employer or paid $13.90 for the first meal,and for each subsequent meal. Such payment need not be made to an employee living in the same locality as the workplace and who can reasonably return home for meals.
(c) Unless an employer advises an employee on the previous day or earlier that the amount of overtime to be worked will necessitate the partaking of a second or subsequent meal (as the case may be) the employer will provide a second and/or subsequent meal or pay a meal allowance to the employee in accordance with clause 19.5(b).
(d) If an employee pursuant to notice has provided a meal or meals and is not required to work overtime or is required to work less than the amount advised the employee will still be paid a meal allowance in accordance with clause 19.5(b).
(e) Clause 19.5 will not apply to an employee working overtime on a Sunday or a public holiday,unless the employee is rostered to work any of their ordinary hours on that day.
What to pay
$13.24 for a meal
This is an allowance paid for working overtime and receiving a meal.
Should you withhold tax?
Only withhold tax on the amount above the ATO limit. Currently the ATO limit is $31.95
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?
The amount below the ATO threshold should be excluded. The amount above the threshold should be shown separately as an allowance
How should it be reported for Single Touch Payroll?
Not applicable below the threshold. Above the threshold should be Meals