Allowance Description
Where the employee is directed to wear specific outdoor footwear as part of their employment and this footwear is not supplied by the employer the employee will be paid
an allowance of $0.16 for each hour worked. This does not include items such as black shoes for service staff.
What to pay
$0.16 per hour
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