Overtime meal allowance
(a) An employee who is required to work a period of overtime which:
(i) immediately follows or immediately precedes a scheduled period of ordinary duty and is not less than two hours;or
(ii) does not immediately follow or immediately precede a scheduled period of ordinary duty;and
●includes a meal break of not less than 20 minutes taken prior to the completion and not less than four hours after the commencement of the overtime;or
●where the taking of a meal break is precluded by reason of safety requirements,is not less than four hours,
will be eligible to receive the meal allowance of $17.59.
(b) An employee eligible for a meal allowance provided for under clause 15.3(a) who purchases a meal of two or more courses at a canteen,cafeteria,mess room or dining room conducted by the employer which is less than the allowance,must be reimbursed the actual cost of such a meal instead of the allowance.
What to pay
$18.15 for a meal
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