Where an employer is required by legislation to appoint an accredited first aid officer to perform first aid duties, an employee appointed as a first aid officer must be paid $16.55 per week for full-time employees and a pro-rata amount for part-time employees.
What to pay
$0.44 per hour up to a maximum of $16.55 per week
This allowance is based on the employee holding a relevant qualification
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?