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12LaurenC12(Newbie)Newbie
17 Mar 2023

When paying a overtime meal allowance and a fares and travel allowance to an employee in building and construction, does it also accrue super.


I can see from the ATO website that it says that expense allowances are not salary or wages and therefore super does not apply, we are just not sure if it changes with their award or frequency.


Building and Construction General On-site Award [MA000020]


If someone could please help me with this that would be great, thanks!



8,190 views
3 replies
8,190 views
3 replies

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Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
17 Mar 2023

Hiya @12LaurenC12


MA000020 Clause 21.2(a) shows the overtime meal allowance of $16.37, adjusted for CPI as $15.96. This amount is deemed to be fully expended, so is not taxable, not superable nor reportable in STP/STP2.


MA000020 Clause 26.1(a) shows the fares and travel pattern allowance of $20.32, adjusted for CPI as $17.88. This amount is classified as an Award Transport Payment and is deemed to be fully expended, so is not taxable (see Table 3), not superable but is reportable in STP/STP2.


Yes, the treatment for tax, super and STP/STP2 changes if their Award changes, as these treatments are based upon the PURPOSE and CIRCUMSTANCES of the specific payment. I don't know what you refer to with "frequency"?


#MA000020

Deanne

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Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
17 Mar 2023

Hiya @12LaurenC12


MA000020 Clause 21.2(a) shows the overtime meal allowance of $16.37, adjusted for CPI as $15.96. This amount is deemed to be fully expended, so is not taxable, not superable nor reportable in STP/STP2.


MA000020 Clause 26.1(a) shows the fares and travel pattern allowance of $20.32, adjusted for CPI as $17.88. This amount is classified as an Award Transport Payment and is deemed to be fully expended, so is not taxable (see Table 3), not superable but is reportable in STP/STP2.


Yes, the treatment for tax, super and STP/STP2 changes if their Award changes, as these treatments are based upon the PURPOSE and CIRCUMSTANCES of the specific payment. I don't know what you refer to with "frequency"?


#MA000020

Deanne

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Do meal and travel allowances accrue super? | ATO Community