An employee,by agreement with the employer,may be paid a minimum of $380.04 per week in return for the employee being responsible for securing their own accommodation and meals.
What to pay
a minimum of $54.36 per day or $380.04 per week
This is a type of expense allowance where we would not expect the employee to claim a deduction for this in their tax return
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms 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?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?