Allowance Description
        
      The employer must pay an employee who is required to work for more than one hour in a place or places where the temperature is reduced by artificial means to below 0 C an allowance of $0.66 per hour while so working.
      
         
      
        
          What to pay  
        
        
          $0.66 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