Meal Allowance – Overtime Or Meal At Post


Corrections and Detention (Private Sector) Award 2010 [MA000110]

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Applies from: 01/07/2023

Allowance Description

The employer will where practicable provide a meal of suitable quality to an employee:

  • if required by the employer to take a meal break at their post; or
  • if required to perform more than 2 hours overtime duty.

If a meal cannot be provided, the employee will provide their own meal and be paid an allowance of $19.46 per meal.



What to pay

$19.46 per 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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