Electrician’s licence allowance
(a) An employee engaged and working as an electrical tradesperson and who holds an appropriate electrician’s licence must be paid a weekly allowance of 3.2% of the weekly standard rate for all purposes of this award.
(b) An appropriate electrician’s licence for the purpose of this subclause will be:
●New South Wales—a NSW Electrician’s Licence;
●Victoria—an A Grade Electrician’s Licence;
●South Australia—an A Grade Electrical Worker’s Licence;
●Tasmania—an A Grade Electrician’s Licence;and
●Queensland—an Electrical Mechanic’s or Electrical Fitter/Mechanic’s Licence.
What to pay
$0.74 per hour
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?