On distant work employees may be paid, by agreement with the employer, an allowance of $390.23 per week, or if agreed upon, a greater amount, in return for which employees will be responsible for securing their own accommodation and meals. In the case of broken parts of the week occurring at the beginning or ending of the employment on a distant job the allowance will be $55.79 per day or one seventh of any other weekly amount agreed upon.
What to pay
$55.79 per day up to a maximum of $373.15 per week
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?