I am paid a Living Away From Home allowance when I work away from home. I don't have to pay for Accommodation, meals, or transport costs, as the company pays directly to the suppliers. The allowance for living away is an internal company decision and not part the award, therefore would this allowance attract Superannuation Guarantee or not.
The allowance is paid at the end of the pay period after the work is completed.
G'day @klhill 👋
Whether it is ordinary times earnings (OTE) upon which super guarantee (SG) is based will be determined by the purpose and circumstances of the payment. That is, why are you paid that allowance? What is it for? Does it cover expenses, if so, what expenses? Do you have to provide evidence to receive it, can you spend it how you choose or not spend it at all?
Those facts will determine if it is OTE and therefore if SG is payable.
What does your employer state in your employer policy state? ATO OTE guidance is very high-level for allowances, else you may need to call the ATO super enquiry line.
Deanne
Thank you Deane,
Further information to previous. The Allowance is paid as a benefit to encourage employees to work away. It is not designed to cover any expenses as ALL expenses are paid for by the company, and no further expenses should ever be incurred by the employee. So not a true living away from home allowance in the normal sense of the name. It's just that the name the Company has chosen to give this payment. Can we forward this question to a technician? Is that possible.
Also it isn't attached to any hours or any ordinary hours.
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