MA000003 Cold Work Allowance

Allowance Description

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 $0.35 per hour plus $0.52 per hour for each hour working in temperatures below 0°C.

What to pay

$0.35 per hour plus $0.52 per hour for each hour working in temperatures below 0°

Notes

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?

Gross PAYEVNTEMP47

Read our Food Industry Award 2010 MA000003)

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