In addition to the above,the employee must receive payment at ordinary rates of pay for all time spent in travelling between the employee’s usual place of employment and the temporary location,such paid time not to exceed eight hours in 24 hours.
What to pay
payment at the minimum hourly rate with a maximum payment of 8 hours in each 24 hour period
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?