Allowance Description
An employee whose employment may necessitate them being absent from their home and therefore being unable to conveniently return to such home on any day will be paid a minimum of eight hours of work for each day they are absent within their ordinary hours of work, plus penalty rates where applicable for actual time worked on any such day.
Where an employee is absent outside of their ordinary hours of work, they will be paid a minimum of 12 hours for each such day, plus penalty rates where applicable for actual time worked on any such day.
An employee living away from home will be paid a sufficient allowance to cover the cost of their reasonable board and lodging.
What to pay
payment of an amount to cover reasonable board and lodging
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
