Meal Allowance - Full-Time & Part-Time - Monday To Friday - More Than 4 Hours - Late Night


Award Definition

Mannequins and Models Award 2010 [MA000117]

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Applies from: 01/07/2023

Allowance Description

Late-nightany employee entitled pursuant to clause14.2of this award to a second meal break on a weekday will be paid a meal allowance of$15.58.



What to pay

night $15.58 for the first meal and $14.21 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

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