How are authorised expenses reimbursed?
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Quick explanation
Previously reviewed explanation — check official wording before use
Reimburse employment expenses authorised by the employer when the employee supplies a tax invoice and receipt.
Read the official wording and citations
Pastoral Award 2020 — FWC Award text hosted by the Fair Work Ombudsman
FWC · MA000035 · Clause 18
18. Allowances
[Varied by PR724570, PR729290, PR729479, PR740716, PR740884, PR762145, PR762308, PR773920, PR774088, PR786573, PR786739, PR799316, PR799473]
NOTE: Regulations 3.33(3) and 3.46(1)(g) of Fair Work Regulations 2009 set out the requirements for pay records and the content of payslips including the requirement to separately identify any allowance paid.
18.1 Employers must pay to an employee the allowances the employee is entitled to under clause 18.
NOTE: See Schedule C—Summary of Monetary Allowances for a summary of monetary allowances and method of adjustment.
18.2 Wage-related allowances
(a) All-purpose allowances
Allowances paid for all purposes are included in the rate of pay of an employee who is entitled to the allowance, when calculating any penalties or loadings or payment while they are on annual leave. The following allowances are paid for all purposes under this award:
(i) leading hand allowance (clause 18.2(b)); and
(ii) first aid allowance (clause 18.2(c)).
(b) Leading hands
[18.2(b)(i) varied by PR729290, PR740716, PR740716, PR762145, PR773920, PR786573, PR799316 ppc 01Jul26]
(i) A leading hand in charge of 2 or more people must be paid as follows:
In charge of | $ per week
2–6 employees | 30.41
7–10 employees | 35.43
11–20 employees | 50.50
More than 20 employees | 63.46
(ii) The allowance contained in clause 18.2(b)(i) will apply to part-time employees on a pro rata basis.
(c) First aid allowance
[18.2(c) varied by PR729290, PR740716, PR762145, PR773920, PR786573, PR799316 ppc 01Jul26]
An employee appointed by their employer to perform first aid duty as required in addition to their usual duties, and holding a current recognised first aid qualification, such as one from St John Ambulance or similar body, must be paid an allowance of $3.70 per day.
18.3 Expense-related allowances
(a) Tool and equipment allowance
(i) If the employer requires employees to supply their own tools and equipment, employees must be reimbursed for the cost of supplying those tools and equipment.
(ii) The provisions of clause 18.3 do not apply where the tools and equipment are paid for by the employer.
(b) Travelling allowance
(i) Where an employee is required to travel from one place to another for the purpose of work, the time occupied in travelling will be counted as time worked and paid for as such.
(ii) Time spent by an employee travelling from the employee’s home to the principal place of employment and return will not be regarded as time worked.
(iii) An employee who is compelled by their duties to spend the night away from home or the property at which the employee is employed (whichever is the employee’s normal place of sleeping during employment), will be reimbursed by the employer for the demonstrable cost of suitable accommodation.
(iv) The provisions of clause 18.3(b) will not apply where the employer provides the employee with suitable accommodation free of charge.
(c) Use of vehicle allowance
[18.3(c) varied by PR724570, PR729479, PR740884, PR762308, PR774088, PR799473 ppc 01Jul26]
An employee will be paid an allowance of $1.00 per kilometre when instructed by the employer to use their own vehicle during working hours to relocate materials, equipment, or personnel either within the normal work location or on public thoroughfares.
(d) Overtime meal allowance
[18.3(d)(i) varied by PR724570, PR729479, PR740884, PR762308, PR774088, PR786739, PR799473 ppc 01Jul26]
(i) An employee required to work overtime for more than 1.5 hours after working ordinary hours will be supplied with a suitable meal free of cost by the employer or paid $17.90 for the first and any subsequent meals.
[18.3(d)(ii) varied by PR724570, PR729479, PR740884, PR762308, PR774088, PR786739, PR799473 ppc 01Jul26]
(ii) An employee required to work overtime for more than 2 hours after the employee’s ordinary finishing time without having been notified before leaving work on the previous day that they will be required to work overtime:
will be allowed a meal break not later than 2 hours after commencing overtime;
will be allowed a meal break every 5 hours after the first meal break, for as long as the overtime continues; and
will be provided with a suitable meal free of cost by the employer for each meal break or paid a meal allowance of $17.90 for each meal not supplied.
(e) Reimbursement of expenses
An employer who authorises an employee to incur expenses in the course of their employment, will reimburse the employee the expense upon provision of a tax invoice and receipt.
(f) Wet weather clothing and footwear
(i) An employee who is required to work in a wet place must be provided with protective clothing and footwear by the employer.
(ii) If an employee who is required to work in a wet place is not provided with protective clothing and footwear, the employer will reimburse the employee for the reasonable cost of providing their own protective clothing and footwear.
(iii) If protective clothing and footwear is provided and paid for by the employer, it will remain the property of the employer.
(iv) ‘Wet place’ is defined in clause 2—Definitions.
(g) Protective clothing
(i) If the employer requires an employee to supply his or her own protective clothing, the employer must reimburse the employee for the cost of supplying the protective clothing.
(ii) The provisions of clause 18.3(g)(i) do not apply where the protective clothing is paid for by the employer.
(iii) Any protective clothing that is paid for by the employer remains the property of the employer.
(h) Charges for accommodation, meat, goods, and services
(i) If the employer provides an employee with living premises for the use of a “without keep” employee and the employee’s household, the employer may charge an amount agreed between them in writing for the use of the premises and/or power supplied to the premises.
(ii) The employer may charge to an employee:
the cost of goods or services supplied to the employee at the employee’s request and paid for by the employer; and
the cost of goods purchased by the employer for the employee at the employee’s request.
(iii) If the employer supplies an employee with meat, the employer may charge the employee an amount mutually agreed upon.
(iv) If the employer sells groceries or stores to the employee, the prices charged must not exceed the cost price with carriage added.
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- Official document
- Pastoral Award 2020 — FWC Award text hosted by the Fair Work Ombudsman ↗
- Version
- This Fair Work Commission consolidated modern award incorporates all amendments up to and including 1 July 2026 (PR799280, PR799316 and PR799473). ↗
- Citation verified
- Operative note
- Based on the current consolidated Award text incorporating amendments up to and including 1 July 2026. That consolidation date is not the commencement date of every provision; check the relevant variation and operative conditions when assessing an earlier period.