Carbon Black Handling Allowance - 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

Handlers of carbon black (i) A storeperson 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 4.8% of the standard rate per hour extra. (ii) 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 the special rate in clause 32.3(t)(i) for handling carbon black,unless the employer provides such an employee with two sets of overalls per year. (iii) In addition,an employee employed in carbon black operations who is entitled to the special rate in clause 32.3(t)(i) must be allowed 15 minutes washing time at the end of each shift.


What to pay

$1.19 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?


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