Allowance Description
All employees in the plumbing and mechanical services classifications must be paid an industry allowance of 3.7% of the weekly standard rate per week to compensate for the following disabilities associated with construction work:
(i) climatic conditions when working in the open air on all types of work;
(ii) the physical disadvantage of having to climb stairs or ladders;
(iii) the disability of dust blowing in the wind,brick dust and drippings from newly-poured concrete;
(iv) sloppy and muddy conditions associated with the initial stage of the erection of a building;
(v) the disability of working on all types of scaffolds or ladders (other than a swing scaffold,suspended scaffold or a bosun’s chair);and
(vi) the lack of the usual amenities associated with factory work (e.g. meal rooms,change rooms,lockers).
What to pay
$1.00 per hour
Notes
This isn't technically an allowance, more a payment for hours worked
Should you withhold tax?
Withhold tax from these payments
Should super be paid on this allowance?
Include super to the extent that it is within ordinary hours
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 as part of gross wages
How should it be reported for Single Touch Payroll?
Gross PAYEVNTEMP47
