A store person and packer handling carbon black in a bulk store, a forklift driver handling or transporting carbon black (except when it is packed in sealed metal containers), an employee handling carbon black elsewhere before processing, an employee engaged in processing free carbon black, a cleaner employed in sweeping free carbon black and an employee engaged in baling used carbon black bags must be paid an allowance of $1.19 per hour.
In addition, an employer must pay an overall allowance of $0.35 per day extra for each day in respect of which an employee must be paid for handling carbon black unless the employer provides such an employee with 2 sets of overalls per year.
$1.19 per hour and $0.35 per day
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