Employees principally employed on any day to enter cold chambers and/or to stock and refill refrigerated storage's such as dairy cases or freezer cabinets will be paid an allowance of $0.32 per hour
plus $0.50 per hour for each hour working in temperatures below 0°C.
What to pay
$0.32 per hour plus $0.50 per hour for each hour working in temperatures below 0°
This allowance is based on a working condition or a disability as part of working a shift.
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?