Cold Work Allowance - Below 0°C


Award Definition

General Retail Industry Award 2010 [MA000004]

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Last updated: 16 August 2021

Allowance Description

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.



What to pay

$0.78 per hour while so employed

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

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