An employee who has been trained to render first aid and who is the current holder of appropriate first aid qualifications such as a certificate from the St John Ambulance or similar body must be paid an additional amount of $18.72 per week if appointed by their employer to perform first aid duty.
$0.49 per hour up to a maximum of $18.72 per week
This allowance is based on the employee holding a relevant qualification
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