This allowance applies to an employee who is principally employed on any day to enter cold chambers or to stock or refills refrigerated storage such as dairy cases or freezer cabinets. The employer must pay the employee an allowance of $0.31 per hour while so employed.
If a cold chamber in which the employee is required to work is below 0°C, the employer must pay the employee an additional allowance of $0.47 per hour while so employed.
$0.78 per hour while so employed
This allowance is based on a working condition or a disability as part of working a shift.
Withhold tax from this allowance
This allowance forms part of ordinary times earnings
Include this allowance for payroll tax purposes
Include this allowance as part of gross wages