Wet Places Allowance


Award Definition

Rail Industry Award 2010 [MA000015]

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Applies from: 01/07/2023

Allowance Description

A wet work allowance of $0.76 per hour must be paid to an employee working in any place where their clothing or boots become saturated by water, oil or another substance. This allowance is paid only for the part of the day or shift that the employee is required to work in wet clothing or boots.

An employee is not entitled to the wet work allowance if the employee is provided with suitable and effective protective clothing and/or footwear by the employer.



What to pay

$0.76 per hour

Notes

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?

Gross PAYEVNTEMP47

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