Engine driver and fireperson
Subject to clauses 32.2(g)(ii) and (iii),an engine driver or fireperson must be paid the following for:
Amount of the standard rate
Attending to a switchboard where the generating capacity is 350 kW or over
49.8% per week extra
What to pay
$0.30 per hour up to a maximum of $11.50 per week
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?