What it contains

Rateable remuneration is payment made to a worker that is subject to a premium. It’s not always obvious what is and is not rateable remuneration. Motor vehicle and overnight accommodation allowances require extra care to make sure you’re getting it right.

This document outlines:

• what a motor vehicle allowance is
• how to calculate what portion is not rateable remuneration
• what an overnight accommodation allowance is
• how it’s different from a living away from home allowance
• what portion of overnight accommodation allowance is not rateable remuneration.