Home Office Allowance (S&W)

🎯 If you are unsure if this Pay Type applies to your circumstances, please refer to the Payee's Employment Contract or obtain advice from the Australian Taxation Office or Fair Work Ombudsman.

Home Office Allowance (S&W) applies when the Payee is entitled to an allowance for business use of their private internet or mobile phone, which the Payer has deemed not to have been 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 employer's written request, the employee must have such equipment, the employer must reimburse the reasonable cost of purchase, installation and rental of this equipment.

Payments with this Allowance use the $ (or % of Rate Per Hour) set within the Pay Type, and Leave Entitlements are not applicable. These payments are included in W1 (Total of Salary, Wages & other payments) and Taxable; however, they are not OTE (SGAA).