An employee required to use explosive powered tools must be paid per day 7.5% of the standard rate per hour extra. 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 $1.73 per day
This allowance is based on performing a special duty or a certain area of responsibility
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?