Meal Allowance


Award Definition

Professional Diving Industry (Industrial) Award 2010 [MA000108]

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Applies from: 01/07/2023

Allowance Description
Employees who are required to work overtime for more than two hours on any day after the usual finishing time will be entitled to a meal allowance of $10.38 unless they are notified the previous day that their services are required or a hot meal is provided by the employer. Provided that where employees are notified that they will be required to work overtime the following day and such order is cancelled after they have left work on the day on which they were notified they will be paid the meal allowance of $10.38.

What to pay

$10.38 for a meal

Notes

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

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