Subject to clause 16.4(b)(i),adult apprentices commencing their apprenticeship prior to 1 January 2014 will be paid the percentages of the minimum wage rate for the Electrical worker grade 5 classification in clause 16.2 as set out in the following table:
Year of apprenticeship
What to pay
$16.43 per week
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?