An employee required to work overtime for more than two hours without being notified on the previous day or earlier that they will be required to work will either be supplied with a meal by the employer or paid a meal allowance of $10.23. If an employee pursuant to notice has provided their own meal and is not required to work overtime or is required to work less than the amount advised,they will be paid the above allowance for those meals they have provided themselves.
What to pay
$10.78 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