Carbon Black Handling Allowance - Not Provided With 2 Sets Of Overalls Per Year

Award Definition

Manufacturing and Associated Industries and Occupations Award 2010 [MA000010]

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Last updated: 16 August 2021

Allowance Description

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.


What to pay

$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.

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?


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