Tower Allowance


Award Definition

Joinery and Building Trades Award 2010 [MA000029]

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Applies from: 01/07/2023

Allowance Description

An employee who is working on a chimney stack, spire tower, radio or television mast or tower, air shaft (other than above ground in a multistorey building), cooling tower, water tower or silo where the construction exceeds 15 metres in height must be paid:

  • $0.84 per hour extra for all work above 15 metres; and
  • a further $0.84 per hour extra for work above each additional 15 metres.


What to pay

$0.84 per hour for all work above 15 metres and a further $0.76 per hour for work above each additional 15 metres

Notes

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?

Gross PAYEVNTEMP47

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