Wool scouring pits allowance
An employee required to clean wool scouring pits which are in an unusually dirty or offensive condition will be paid at 200% ordinary rates whilst employed in the cleaning of the pits.
What to pay
payment at 200% of the minimum ordinary hourly rate (including any applicable cards allowance and instructor allowance) while cleaning the pits
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?