Split Shift


Restaurant Industry Award 2010 [MA000119]

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Applies from: 01/07/2025

Allowance Description

If the employee has a broken working day, the employer must pay them an allowance of $5.34 for each separate work period of 2 hours or more. 

Applies to full-time and part-time employees.



What to pay

$5.34 per each separate work period of 2 hours or more

Notes

This allowance is based on a working condition or a disability as part of working a shift.

Should you withhold tax?

Withhold tax from this allowance

Should super be paid on this allowance?

This allowance forms 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?

Include this allowance as part of gross wages

How should it be reported for Single Touch Payroll?

Gross PAYEVNTEMP47

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