An employee who has current first aid qualifications and training (such as a certificate from St John Ambulance Australia or a similar body) that the employer considers appropriate; and is appointed by the employer to perform first aid duty, must be paid an allowance of $13.49 per week.
What to pay
$13.49 per week
This allowance is based on the employee holding a relevant qualification
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms part of ordinary times earnings
Should payroll tax be paid on this allowance?
Include this allowance for payroll tax purposes
How is it treated on the payment summary?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?