Explosive Powered Tools Allowance


Award Definition

Manufacturing and Associated Industries and Occupations Award 2010 [MA000010]

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Last updated: 16 August 2021

Allowance Description

An employee required to use explosive powered tools must be paid an allowance of $1.78 per day. Where an hourly rate is required, it is calculated by dividing the rate by 7.6.

 



What to pay

$0.23 per hour up to a maximum of $1.78 per day

Notes

This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time

Should you withhold tax?

Do not withhold tax from this allowance

Should super be paid on this allowance?

This allowance should not form 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?

Show the allowance separately in the allowance box

How should it be reported for Single Touch Payroll?

Tools

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