Footwear For Wet Work Allowance


Award Definition

Racing Clubs Events Award 2010 [MA000013]

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Applies from:

Allowance Description

An employee required to work in the rain or in wet conditions underfoot at a race meeting must be paid an allowance of $6.00 per meeting to a maximum of $12.00 per week for the purpose of purchasing suitable footwear for such duties. Clause 19.3(a) does not apply where waterproof footwear is supplied by the employer.



What to pay

$6.00 per meeting, up to a maximum of $12.00 per week

Notes

This is a type of expense allowance where we would expect the employee to claim a deduction for this in their tax return

Should you withhold tax?

Do not withhold from this allowancd

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?

Other PAYEVNTEMP8

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