Tool Allowance - Apprentice Cooks Only


Award Definition

Restaurant Industry Award 2010 [MA000119]

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Applies from: 01/07/2023

Allowance Description

 The employer must pay a cook or an apprentice cook who is required to provide and use their own tools (and is not in receipt of a tool allowance) a daily tool and equipment allowance of $1.98 per day or part-day up to a maximum of $9.72 per week.

The employer must reimburse an employee for the cost of purchasing any towels, tools, knives, choppers, implements, utensils or other materials that the employee is required to provide and use and that are not supplied or paid for by the employer.



What to pay

$1.98 per day or part thereof up to a maximum of $9.72 per week

Notes

This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time

Should you withhold tax?

Do not withhold tax from this allowance

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?

Tools

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