An employee who both performs work in respect of artificial fertilizers,chemicals,alkalis and all processes involving chemical synthesis and is a chemical/fertilizer production worker must be paid for:
Amount of the standard rate
Loading single-handling into railway or other trucks,fertilizing materials in farmers’own bags
6.2% per day extra
What to pay
$0.19 per hour up to a maximum of $1.43 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?