An allowance of $46.51 per week must be paid to an employee in the technical field who is required to use technical computing equipment to perform work of a complex nature.
Work of a complex nature includes:
- the application of new concepts in their field of work, including the use of 3-dimensional projections;or
- the development of specialised programs for technical computing applications; or
- system development, including the evaluation of existing and alternative systems ancillary software and/or hardware; or
- the provision of training on the system for users, including developing and evaluating self-learn and/or teaching methods or software packages.
What to pay
$1.22 per hour
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?