Allowance Description
Adult apprentices commencing their apprenticeship on or after 1 January 2014 will be paid as set out in the following table:
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From 1 January 2014
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Year of apprenticeship
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|
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1st year
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80% of the minimum rate for Electrical Worker Grade 5
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|
2nd year
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EW1
|
|
3rd year
|
EW1
|
|
4th year
|
EW1
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What to pay
$26.62 per week
Notes
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47
