Excess travelling time and fares
Where an employer requires an employee,other than a casual,to start work at a place away from the employee’s normal starting point,the employer will pay the employee:
excess travelling time—travelling time at the employee’s ordinary hourly rate for all time reasonably spent by the employee reaching and/or returning from the job which is in excess of the time normally spent by the employee in travelling between the employee’s usual residence and the employee’s normal starting point;
What to pay
payment at the minimum hourly rate for all time spent travelling in excess of the normal travelling time
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?