First Aid Allowance - Full-Time Employees


Award Definition

Hospitality Industry (General) Award 2010 [MA000009]

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Last updated: 16 August 2021

Allowance Description

This allowance applies to an employee who has a current first aid qualification from St John Ambulance or a similar body and is appointed by the employer to perform first aid duty. The employer must pay the employee an allowance of: 

  • $10.79 per week for a full-time employee, or 
  • $2.16 per day up to a maximum of $10.79 per week for a part-time or casual employee.


What to pay

$10.79 per week

Notes

This allowance is based on the employee holding a relevant qualification

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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