Allowance Description
Apprentices, other than adult apprentices, commencing their apprenticeship on or after 1 January 2014 will be paid the percentages of the minimum rate for the Electrical worker grade 5 classification in as set out in the following table:
|
Year of apprenticeship
|
Apprentices who have not completed Year 12
%
|
Apprentices who have completed Year 12
%
|
|
1st year
|
50
|
55
|
|
2nd year
|
60
|
65
|
|
3rd year
|
70
|
70
|
|
4th year
|
82
|
82
|
What to pay
$18.63 per week
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
