Industry Allowance - 1St Year Adult Apprentice - Started On Or After 1/1/14


Award Definition

Electrical, Electronic and Communications Contracting Award 2010 [MA000025]

Back to search

Last updated: 16 August 2021

Allowance Description

Adult apprentices commencing their apprenticeship on or after 1 January 2014 will be paid as set out in the following table:

 

From 1 January 2014

Year of apprenticeship

 

1st year

80% of the minimum rate for Electrical Worker Grade 5

2nd year

EW1

3rd year

EW1

4th year

EW1



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

Ready to have a 30 minute consultation?

One of our payroll experts will be in touch within one business day