An employee required to work in a cold chamber where the temperature is below 0�C will in addition to the allowance in 20.8(a) also be paid an allowance per hour,while so employed,of 2% of the standard rate.
What to pay
$0.75 per hour while so employed
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?