Table 4b - STP Phase 1 pay event for laundry (not dry cleaning) allowance for deductible clothing The allowance types in Table 4a are not considered OTE and SG does not apply. Yes (from the excess over the threshold amount) Table 4a – Laundry (not dry cleaning) allowance for deductible clothing See examples and more information about award transport payments. Table 3b - STP Phase 1 pay event for award transport payments Yes (include total allowance in gross payment)) Table 3a – Award transport paymentsĪward transport payments that are deductible transport expensesĪward transport payments that are non-deductible transport expenses See an example and more information about the cents per kilometre method. Table 2b - STP Phase 1 pay event for cents per kilometre car expense payments using the approved rate The allowance types in Table 2a are not considered OTE and SG does not apply. Yes (from the amount which relates to the excess over the approved rate) Payments made at a rate above the approved rate for distances travelled up to 5,000 business kilometres Yes (from payments for the excess over 5,000 kilometres) Payments made by applying the approved (or a lower) rate to the number of kilometres travelled in excess of 5,000 business kilometres Yes (show total allowance separately in the allowance box with an explanation). Payments made by applying the approved (or a lower) rate to the number of kilometres travelled up to 5,000 business kilometres Table 2a – Cents per kilometre car expense payments using the approved rate Tables 2 to 6 list allowances that are subject to a varied rate of withholding. ****Examples of the allowance types in Table 1b are the same as the examples in Table 1a Allowances subject to a varied rate of withholding Table 1b - STP Phase 1 pay events for types of allowances an employee might receive Table 1b lists the STP Phase 1 pay event requirements for types of allowances an employee might receive. ***Super guarantee (SG) STP Phase 1 pay event requirements *You need to withhold from allowances listed in Table 1a On-call allowance (outside ordinary hours) Yes (show total allowance separately in the allowance box with an explanation) Overseas accommodation for deductible travel.Motor vehicle for work-related travel, including cents per kilometre payments in excess of ATO rate.Motor vehicle for non-deductible travel – eg home to work, including cents per kilometre payments.Meals (not award overtime meal allowance or overnight travel allowance).Part-day travel (no overnight absence from employee's ordinary place of residence).Yes (include total allowance in gross payment) Trade, first aid certificate or safety officer.Crib, danger, dirt, height, site, shift or travelling time.Working conditions, qualifications or special duties Table 1a* – Types of allowances an employee might receive The amount and nature of the allowance is shown separately in the accounting records of the employer. The employee is expected to incur expenses that may be claimed as a tax deduction at least equal to the amount of the allowance. You need to withhold for these allowances. Table 1a lists types of allowances an employee might receive and describes how they are treated. Types of allowances and how they're treated You must follow the relevant withholding and reporting requirements to allow your employees to correctly complete their income tax return.įor reporting of allowances in STP Phase 2, go to STP Phase 2 employer reporting guidelines. Single Touch Payroll (STP) Phase 1 pay event reporting.The tables address the requirements for both: The correct withholding treatments and reporting requirements for various allowance types are listed in the tables below. Allowances subject to a varied rate of withholding.Types of allowances and how they're treated. Work out the withholding treatment and payment summary or STP Phase 1 reporting requirements for allowances.
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