Home Office Allowance (S&W) is applicable when the Payee is entitled to an allowance for business use of their private internet or mobile phone, which the Payer has deemed to not be fully expended (the amount of money provided to cover the expense has not been completely spent).

For example, under the; 

• Real Estate Industry Award 2020 [MA000106]. The Payer and Payee must agree in writing on the amount of reasonable reimbursement payable by the employer to the employee for the use of the employee’s mobile phone in the course of employment provided that such reimbursement must not be less than 50% of the cost of the employee’s monthly mobile phone plan, up to a maximum monthly phone plan of $100.00.
• Commercial Sales Award [MA000083]. Where an employee does not have a telephone, modem or broadband connection and, at the written request of the employer, the employee is required to have such equipment, the employer must reimburse the reasonable cost of purchase, installation and rental of this equipment.