Allowance Description
An employee who is requested by the employer to hold the relevant qualifications required by the various State government bodies,or other relevant authorities,for pressure oxy-acetylene or electric welding,either manual or machine welding,and is required by their employer to act on such qualifications,must be paid an additional amount per hour of:
●$0.74 per hour for oxy-acetylene welding;and
●$1.49 for electric welding for every hour of their employment whether or not the employee has in any hour performed work relevant to those qualifications held.
What to pay
$1.49 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
