Industry Allowance (General building and construction industry,civil construction industry and metal and engineering construction industry/ Residential building and construction industry)


Award Definition

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

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Applies from: 01/07/2023

Allowance Description

The following industry allowances must be paid, in addition to the employee’s weekly rate: 

  • General building and construction industry, civil construction industry and metal and engineering construction industry—an allowance of $59.70 per week
  • Residential building and construction industry—an allowance of $47.76 per week.

 



What to pay

$1.57 per hour / $1.26 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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