An employee required to work in a place where fumes of sulphur,other acid or offensive fumes are present must be paid such rates as are agreed. Any special rate so fixed will apply from the date the employer is advised of the claim and thereafter must be paid as and when the fume condition occurs.
What to pay
the agreed rate
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?