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Meal Entertainment

Temporary measures

In order to support NSW Health employees during the COVID-19 shutdown, NSW Health has decided to allow salary packaging of takeaway and home delivery meals as meal entertainment benefits.

Meal Entertainment: temporary measures

In order to support NSW Health employees during the COVID-19 shutdown, NSW Health has decided to allow salary packaging of takeaway and home delivery meals as meal entertainment benefits.

This is a temporary measure that will only apply for the period 1st April 2020 to 31st March 2021.

Under these temporary rules, NSW Health employees can make salary packaging claims for (and/or spend Meal Entertainment Card funds on) costs that relate to takeaway meals (including drive-through), as well as home delivery meals for immediate consumption. It should be noted however that all other standard meal entertainment requirements will still apply - namely:

  • The food and drink cannot be consumed on work premises, or during work hours
  • The food and drink must be obtained from a restaurant, café, club, bistro, caterer, bar or other recognised provider that would ordinarily serve meals for dine-in consumption (under normal non COVID-19 circumstances)
  • The meal must include two or more people (in order to meet the ATO’s requirement that the food and drink have a social or ‘entertainment’ character)
  • The food and drink must be ‘substantial’, i.e. it must have a total cost greater than $15
  • The total amount claimed during the FBT year by each employee must not exceed $2,650

Please note that the home delivery option will not include frozen meal or pre-prepared meal ingredient delivery services.

If you have any questions about how these temporary changes will apply to your circumstances don’t hesitate to contact our Customer Support team.