STP2 – Allowances – Laundry

 Obtaining or cleaning uniforms and clothing

There are many different types of allowances that are paid in relation to an employee’s clothing. When working out how to report in STP about these allowances, consider these questions:

  1. Is the allowance being paid to compensate for the cost of purchasing a uniform or work-related clothing?
    1. Yes – report as other allowances (allowance type OD)with the allowance code U1
    2. No – continue to the next question.
  2. Is the clothing being cleaned for work related purposes? For example, because the clothing is uniform required at work.
    1. Yes – continue to the next question.
    2. No – go to expenses that are not incurred for business purposes.
  3. What kind of clothing is being cleaned?
    1. Conventional clothing – report as other allowances (allowance type OD)with the allowance code G1
    2. Occupation-specific clothing – report as laundry (allowance type LD)
    3. Protective clothing – report as laundry (allowance type LD)
    4. A compulsory uniform – report as laundry (allowance type LD)
    5. A non-compulsory uniform which has been registered on the Register of Approved Occupational ClothingExternal Link– report as laundry (allowance type LD)
    6. A non-compulsory uniform which has not been registered on the Register of Approved Occupational ClothingExternal Link– report as other allowances (allowance type OD) with the allowance code G1.