Allowance Description
Apprentices who commenced their apprenticeship on or after 1 January 2014 will be entitled to the percentage of the applicable adult weekly wage in clause 15.1(c) (or in the case of part-time and casual employees, the hourly rate) for the classification of “Telecommunications Technician”as set out in the tables below:
|
Year of apprenticeship
|
Junior apprentice
|
Adult apprentice
|
| |
Not completed year 12
|
Completed year 12
|
|
| |
% of adult Telecommunications Technician rate
|
|
1st year
|
50
|
55
|
80
|
|
2nd year
|
60
|
65
|
Telecommunications Trainee rate
|
|
3rd year
|
75
|
75
|
Telecommunications Trainee rate
|
|
4th year
|
88
|
88
|
88
|
What to pay
$0.39 per hour
Notes
This allowance is paid for employees providing their own tools. The assumption is that the employee would spend the allowance on replacing their tools from time to time
Should you withhold tax?
Do not withhold tax from this allowance
Should super be paid on this allowance?
This allowance should not form 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?
Show the allowance separately in the allowance box
How should it be reported for Single Touch Payroll?
Tools
