(a) An employee,required by the employer to work temporarily for the employer away from the employee’s usual place of employment,and who is required to sleep away from the employee’s usual place of residence,will be entitled to the following:
(ii) the payment of an allowance to cover all reasonable expenses incurred for board and lodging
What to pay
payment to cover all reasonable expenses for board and lodging
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?