First Aid Allowance - Higher Than Minimum Qualifications


Building and Construction General On-site Award 2010 [MA000020]

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Applies from: 01/07/2024

Allowance Description

An employee who holds a higher first aid certificate recognised under the relevant State or Territory Occupational Health and Safety legislation (or, in Western Australia, a Senior First Aid certificate or Industrial First Aid certificate or equivalent qualification from the St John Ambulance Association or similar body)—$5.88 per day.

What to pay

$5.88 per day

Notes

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?

Gross PAYEVNTEMP47

Read our Ultimate Building and Construction Award (MA000020) Guide

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