Allowance Description
An employee who is required by their employer to act on their plumber’s licence or equivalent,must be paid an additional $1.41 per hour for every hour of their employment whether or not the employee has in any hour acted on such licence or certificate.
What to pay
$1.41 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