Meal Allowance


Award Definition

Legal Services Award 2010 [MA000116]

Read our Ultimate Legal Services Award (MA000116) Summary

Back to search

Applies from: 01/07/2023

Allowance Description

An employee must be supplied with an adequate meal where an employer has their own cooking and dining facilities or be paid a meal allowance in addition to any overtime payment as follows:

  • a meal allowance of $18.23 when required to work one hour or more of overtime (Monday to Friday inclusive) and the overtime finishes one and a half hours after the normal finishing time or 5 hours after the preceding meal break, whichever first occurs, or in the case of a shiftworker when the overtime work on any shift exceeds one hour,
  • where the overtime exceeds 4 hours a further meal allowance of $14.53 must be paid,
  • a meal allowance of $18.23 when required to work more than 5 hours overtime on a Saturday or a Sunday, or more than 5 hours by a shiftworker on their rostered day off, and
  • a further meal allowance of $14.53 when required to work more than 9 hours on such day. 


What to pay

$18.23 for the first meal and $14.53 for an extra 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

Read our Ultimate Legal Services Award (MA000116) Summary

Ready to have a 30 minute consultation?

One of our payroll experts will be in touch within one business day