Artificial fertilizers and chemicals
An employee who performs work in respect of artificial fertilizers,chemicals,alkalis and all processes involving chemical synthesis,other than an employee engaged at the C1-C10 level,must be paid an industry allowance of 40.1% of the standard rate per week extra if the work is in relation to fertilizers and related activities (other than acid) and 52.7% of the standard rate per week extra otherwise.
What to pay
$0.24 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?