Allowance Description
An on call allowance is paid to an employee who is required by the employer to be on call at their private residence,or at any other mutually agreed place. The employee is entitled to receive the following additional amounts for each 24 hour period or part thereof:
between rostered shifts or ordinary hours on a Sunday,public holiday or any day when the employee is not rostered to work–4.13% of the standard rate.
What to pay
$44.77 for each on call period of up to 24 hours
Notes
This is a type of on-call allowance. You will need to determine if this is part of the employee's ordinary hours or not to determine how to treat it.
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
If this is part of ordinary hours, it should be included in ordinary times earnings. If it is outside of ordinary hours, it should not be 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