An employee who works for more than one hour in places where the temperature is reduced by artificial means below 0 degrees Celsius must be paid an allowance of $0.66 per hour.
In addition,where the work continues for more than 2 hours,the employee is entitled to 20 minutes rest after every 2 hours work without loss of pay.
$0.66 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