The following additions to salary,as specified in clauses B.1.1,B.1.2 and B.1.4 will apply to all pilots,other than those engaged as flight instructors.
Where the pilot designated is responsible for:
Percentage of salary
11 pilots or more
A pilot who is a check and training pilot and is designated as Chief Pilot
What to pay
12% of the employee's salary
This allowance is based on performing a special duty or a certain area of responsibility
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?