Restaurant Industry Award 2010 [MA000119]
Back to searchApplies from: 01/07/2024
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 $9.94 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.
$1.98 per day or part thereof up to a maximum of $9.94 per week
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
Do not withhold tax from this allowance
This allowance should not form part of ordinary times earnings
Include this allowance for payroll tax purposes
Show the allowance separately in the allowance box
Tools