MA000042 First Aid Allowance

Allowance Description

An employee appointed by the employer to perform first aid must be paid 1.6% of the standard rate per week.

What to pay

$0.42 per hour up to a maximum of $15.61 per week

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

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