A special allowance of 3% of the standard rate will be paid each hour to employees who are required to work in bulk liquid tanks. This special allowance will be paid for the purposes of confined space and will be paid as for a minimum of four hours.
What to pay
$0.63 per hour, paid for a minimum of 4 hours
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?