Toxic Substances Allowance - Employee In Close Proximity To Toxic Substances


Award Definition

Joinery and Building Trades Award 2010 [MA000029]

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Applies from: 01/07/2023

Allowance Description

An employee using toxic substances or materials of a like nature must be paid $1.05 per hour extra. An employee working in close proximity to an employee so engaged must be paid $0.84 per hour extra.

For the purpose of this clause, toxic substances include epoxy-based materials and all materials which include or require the addition of a catalyst hardener and reactive additives or two-pack catalyst systems are deemed to be materials of a like nature.



What to pay

$0.84 per hour

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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