Pay Types - Allowances (Non-Reportable)
There are three Allowances in the Non-Reportable category,
| Description | W1 (Total of Salary, Wages & other payments); | Taxable | OTE (SGAA) | Allowance Type Code (PAYEVNTEMP7) | Other Allowance Description (PAYEVNTEMP8) | Reported as |
|---|---|---|---|---|---|---|
| Overtime Meals Allowance (≤ ATO Measure) | No | No | No | Not reported in STP Phase 2 | ||
| Overseas Meals & Incidentals Allowance (≤ ATO Measure) | No | No | No | |||
|
Domestic Travel Allowance (≤ ATO Measure) |
No | No | No | |||
Non-Reportable Allowances Explained.
Domestic Travel Allowance (≤ ATO Measure)
Domestic Travel Allowance (≤ ATO Measure) applies when the Payee is entitled to an allowance for their accommodation, meals and incidentals when travelling domestically, where the Payee sleeps away from home for business purposes, equal to or less than the ATO Measure.
For example, under the;
- Aircraft Cabin Crew Award [MA000047]. If the Payee must arrange and pay for their accommodation and meals, they will be paid $137.56.
-
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For distant work, the employer must provide reasonable board and lodging or pay a living-away allowance of $536.49 per week.
-
Business Equipment Award 2020 [MA000021]. A living away-from-home allowance of $78.42 per day must be paid when an employee is required to spend a night away from their usual place of residence.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are not considered W1 (Total of Salary, Wages & other payments), Taxable or OTE (SGAA).
Overseas Meals & Incidentals Allowance (≤ ATO Measure)
Overseas Meals & Incidentals Allowance (≤ ATO Measure) applies when the Payee is entitled to an allowance for their meals and incidentals when travelling internationally, for business purposes, equal to or less than the ATO Measure.
For example, under the;
-
Electrical, Electronic, and Communications Contracting Award 2020 [MA000025]. For all meals not included in the cost of fares or accommodation, the Payee will receive an allowance of $16.41 per meal for distant work.
-
Plumbing and Fire Sprinklers Award 2020 [MA000036]. For any meals incurred while travelling, the payee will receive an allowance of $14.08 for distant work.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are not considered W1 (Total of Salary, Wages & other payments), Taxable or OTE (SGAA).
Overtime Meals Allowance (≤ ATO Measure)
Overtime Meals Allowance (≤ ATO Measure) applies when the Payee is entitled to an allowance for a meal break when overtime is worked, paid less than or equal to the ATO Measure.
For example, under the;
- Building and Construction General On-site Award [MA000020]. Where the Payee is required to work overtime for at least 1.5 hours after working ordinary hours inclusive of time worked for accrual purposes, they will be paid $15.96 to meet the cost of a meal.
-
Gardening and Landscaping Services Award 2020 [MA000101]. Where the Payee is required to work overtime for at least 1.5 hours after working ordinary hours inclusive of time worked for accrual purposes, they will be paid $15.62 to meet the cost of a meal.
Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Allowance and are not considered W1 (Total of Salary, Wages & other payments), Taxable or OTE (SGAA).
