An employee engaged in repairs to oil-fired boilers, including the castings, uptakes and funnels, or flues and smokestacks must be paid an allowance of $1.75 per hour while working inside such a boiler.
$1.75 per hour
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