Allowance Description
An employee appointed by their employer to perform first aid duty as required in addition to their usual duties,and holding a current recognised first aid qualification,such as one from St John Ambulance or similar body,must be paid an allowance of $3.25 per day.
What to pay
$0.41 per hour
Notes
This allowance is based on the employee holding a relevant qualification
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